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  • New guidance on assurance on the integrated report

    The IAASB has released its Guidance on Extended External Reporting (EER) assurance (which covers integrated reporting). It culminates a project that started in October 2017. To view the guidance click here

  • IFAC and IIRC push for assurance

    The joint thought leadership paper released in February 2021 explains the status quo, the difference between reasonable and limited assurance, and sets out the way forward in an easy-read format. To view the document click [...]

  • The International Framework (2021) with changes highlighted

    For a quick look at the new content (highlighted in yellow) and the deletions (in comment boxes). International <IR> Framework (2021) with marked up changes.

  • A Meaningful and Concise Integrated Report

    The six focus areas of a meaningful and concise integrated report are highighted in the IRC’s 2021 Information Paper – Delivering a meaningful and concise integrated report

  • Enterprise Value

    The Reporting on Enterprise Value paper shows how existing sustainability guidelines and the recommendations of the TFCD can be used to achieve global standards for sustainability-related financial disclosure. You can download the paper here.   [...]

  • Value Reporting Foundation

    The IIRC has announced its intention to merge with the US-based Sustainability Accounting Standards Board (SASB). The move exemplifies the fast pace of change in the international corporate reporting arena. For the November 2020 media [...]

IR Resources

  • The International <IR> Framework (2021)

    The International Integrated Reporting Council (IIRC) released the revised version on 19 January 2021. This version supersedes the original Framework of 2013 and is effective for reporting periods commencing 1 January 2022 but earlier adoption [...]

  • Preparing an Integrated Report – A Starter’s Guide (Updated)

    The IRC has updated the Starter’s Guide initially published in 2014, to provide organisations with practical suggestions on preparing an integrated report. It is aligned with the King IV Report on Corporate Governance for South Africa, 2016 [...]

  • A Meaningful and Concise Integrated Report

    The six focus areas of a meaningful and concise integrated report are highighted in the IRC’s 2021 Information Paper – Delivering a meaningful and concise integrated report

  • Reporting on Outlook in the Integrated Report

    The Integrated Reporting Committee (IRC) of South Africa has developed this Information Paper (Paper) to assist organizations with their disclosure of the information required in terms of the Outlook Content Element of the Framework. The [...]

  • Achieving balance in the Integrated Report

    Information Paper: Achieving Balance in the Integrated Report The Integrated Reporting Committee (IRC) of South Africa has released its latest technical paper, Achieving Balance in the Integrated Report: An Information Paper. The Paper discusses the role [...]

  • Reporting on Governance information

    Information Paper: Disclosure of Governance Information in the Integrated Report The Integrated Reporting Committee (IRC) of South Africa has developed this Information Paper to assist organizations in the disclosure of information that shows how governance supports the organization’s [...]

  • 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 [...]

  • 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 [...]

  • 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 [...]

  • FAQ: Reporting in a time of crisis

    Where and how should the organization show the impacts of the pandemic and the uncertainties that lie ahead in its integrated report? Read the IRC’s latest FAQ FAQ – Reporting in a time of crisis [...]

  • FAQ: Reporting on the Sustainable Development Goals (SDGs) in the Integrated Report

    The United Nations’ Sustainable Development Goals (SDGs)1 were created as a blueprint for society to address our most urgent social, environmental and developmental challenges. The document below discusses some frequently asked questions relating to how the [...]

  • FAQ: The audience of the Integrated Report

    To whom should the integrated report be addressed, that is, who is the target audience of the organization’s integrated report? This question has been asked by preparers of integrated reports in South Africa. It is [...]
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Conference Webcast

The webcast of the 2019 Annual Conference is now available to view for free. To view the webcast, please click here.

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Getting Started

If you're just setting out on your Integrated Reporting journey, we have some documents that will help get you up to speed and guide you through the process.


Get started

SA integrated reports ranked as best in quality Global survey

South African reports lead in quality

by IRC of SA in Integrated Reporting

A new global survey gives top honours to the SA reports. The survey covered ten countries and was conducted by Professor Bob Eccles, Michael Krzus and Carlos Solano. The work of the IRC of SA [...]

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