IR Resources

The international IR Framework

The International Integrated Reporting Council (IIRC) is a global coalition of regulators, investors, companies, standard setters, the accounting profession and NGOs. Together, this coalition shares the view that communication about value creation should be the […]

Information Papers

Reporting on Performance

Information Paper: Disclosure of Performance against Strategic Objectives The Integrated Reporting Committee (IRC) of South Africa has developed this Information Paper to assist organizations achieve better practice in disclosing performance against strategic objectives in the integrated report. The Paper highlights […]

Information Papers

Preparing an Integrated Report – A Starter’s Guide

Information Paper : Preparing an Integrated Report – A Starter’s Guide The Paper seeks to provide organisations with practical suggestions on preparing an integrated report. The Paper is guided by the International <IR> Framework (Framework), released by the International Integrated Reporting […]

Guidance

Materiality in Integrated Reporting

In March 2014, the IRC endorsed the International <IR> Framework, released by the International Integrated Reporting Council (IIRC) in December 2013, as guidance on good practice on how to prepare an integrated report. The IIRC has […]

Information Papers

Reporting on Outcomes

Information Paper: Reporting on Outcomes The International <IR> Framework (Framework) was issued by the International Integrated Reporting Council (IIRC) in December 2013. It has been endorsed by the Integrated Reporting Committee (IRC) of South Africa as guidance […]

Information Papers

FAQ: The Octopus Model

How can the integrated report fit into an organisation’s corporate reporting structure? This is a question often asked by organisations starting out on their integrated reporting journey. The organisation’s board (or top governing body) should […]