Integrated Reporting SA

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  • The ISSB’s Agenda Consultation: A “Sophie’s Choice” moment?

    On 4 May 2023 the IFRS Foundation’s International Sustainability Standards Board (ISSB) released its Consultation on Agenda Priorities. Broadly, it’s an online survey, open to 1 September 2023, to obtain global stakeholders’ input on which [...]

  • ISSB’s Agenda Consultation

    The International Sustainability Standards Board (ISSB) has released its Consultation on Agenda Priorities, where it seeks stakeholder input on its technical workplan for the next two years. The survey includes ranking the priority of four [...]

  • Winning reports – CGISA/ JSE Integrated Reporting Awards 2022

    Congratulations to Nedbank for winning the CGISA/ JSE Integrated Reporting Awards 2022. View the full list of winners in all categories, listed and unlisted companies and the judges’ report.

  • Code for Responsible Investing in SA

    South Africa’s Second Code for Responsible Investing in South Africa, 2022 (CRISA 2) was released in September 2022. It builds on the first CRISA Code (2011) and contains five voluntary principles for stewardship and responsible [...]

  • Winning reports – EY Excellence in IR Awards 2022

    Congrats to Nedbank for winning the EY Excellence in IR Awards 2022, followed by Redefine Properties and Netcare taking the third spot.  For the Awards brochure click here.  

  • IR into IFRS Foundation

    On 1 August 2022 the IFRS Foundation announced the completion of the consolidation of the Value Reporting Foundation (VRF) into the IFRS Foundation. The VRF’s Integrated Reporting Framework provides connectivity between financial statements and sustainability-related financial [...]

  • IFRS Foundation statement sets out future of IR

    The IFRS Foundation, on 25 May 2022, released a statement articulating the future path for integrated reporting. It offers clarity following the Value Reporting Foundation’s consolidation on 30 June 2022. The International <IR> Framework becomes [...]

  • The new EU Sustainability Exposure Drafts

    The draft European Sustainability Reporting Standards (ESRS) were released on 29 April 2022 and are open for public comment until 8 August 2022. The Exposure Drafts cover general principles, general disclosure requirements, climate, pollution, water [...]

  • The new ISSB Exposure Drafts

    The International Sustainability Standards Board (ISSB) has just released its first two Exposure Drafts for public comment. The first sets out general sustainability-related disclosure requirements and the other specifies climate-related disclosure requirements. The Exposure Drafts [...]

  • A new inter-connected approach to sustainability standards

    The IFRS Foundation and the GRI have signed an MoU to align capital market (IFRS Foundation) and multi-stakeholder standards (GRI) to create an interconnected approach for sustainability disclosures. The compatibility should ease the reporting burden [...]

  • Climate change reporting changes in the US

    The US Securities and Exchange Commission (SEC) is updating, after a public consultation period, for amendments on the enhancement and standardization of climate-related disclosure for investors. The proposed rule changes will require climate-related disclosures in registration and [...]

  • Update from the IRC

    This Update, released on 14 March 2022, addresses some of the recent international developments in corporate reporting. It sets out the IRC’s technical focus for 2022, which includes comment submissions and developing practical FAQs to [...]

IR Resources

  • 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 [...]

  • 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 [...]

  • Marked-up version of the International Framework (2021)

    This marked-up version offers the reader a quick look at the changes in the International <IR> Framework (2021) over the original 2013 version. The new content has been highlighted and deletions are noted in comment [...]

  • Aligning internal and external integrated reporting

    The content areas and six capitals of the integrated report offer a useful structure for holistic internal reporting and driving integrated thinking. See the Integrated Reporting Committee (IRC) of South Africa’s latest Information Paper Aligning Internal [...]

  • Updated Governance Information Paper

    The Paper has been updated for the changes in the revised <IR> Framework.  The Disclosure of Governance Information in the Integrated Report (Updated): An Information Paper includes a new section, with examples, of the processes [...]

  • 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 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 [...]

  • 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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IRC Conference

International developments

The IRC of SA is a regional network supporting the uptake and adoption of integrated thinking and reporting. Visit the Integrated Reporting Framework website here

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 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 is [...]

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