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  • Wondering how the new sustainability standards can fit into your corporate reporting suite? The IRC’s latest Information Paper puts the standards in the context of the board’s role in reporting, the existing sustainability standards, and [...]
  • The International Sustainability Standards Board (ISSB) has released its first two IFRS Sustainability Disclosure Standards, IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures. The Standards are being positioned as a ‘global baseline’ to which a [...]
  • Congratulations to Nedbank for winning the EY Excellence in IR Awards 2023; Redefine Properties and Kumba Iron Ore took the second and third spots.
  • 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.
  • 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 [...]
  • 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 [...]
  • 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 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 [...]
  • 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 [...]
  • 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 [...]
  • In June 2022 the JSE released two guidance papers setting out sustainability and climate disclosure guidance for listed companies. The papers serve as guidance and are not a part of the Listings Requirements. To access [...]
  • The International Sustainability Standards Board (ISSB) has been formally announced. The ISSB will be formed by the consolidation of the Value Reporting Foundation (VRF – the merged IIRC and SASB) and the CDSB into the [...]

IR Resources

  • The latest information Paper from the IRC, A global comprehensive corporate reporting system, sets out some approaches to structuring your corporate reporting suite, centring on the integrated report and integrated information.
  • 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 [...]
  • 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 [...]
  • 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 [...]
  • The octopus model, also known as the umbrella approach, explains how an organisation’s different reports can fit together.
  • 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 [...]
  • 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 [...]
  • 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
  • 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 [...]
  • 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 [...]
  • 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 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 [...]
  • 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 [...]

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The IRC Annual Conference 2023 is on Wednesday 1 November 2023

IRC Conference

International developments

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.

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