IR Resources

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  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 [...]

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  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 [...]

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  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 [...]

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  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 [...]

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  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 [...]

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  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 [...]

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  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 [...]

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  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 [...]

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

  What are the Sustainable Development Goals (SDGs)? 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. They constitute a [...]

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  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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  FAQ: Using the Six Capitals in the Integrated Report

  Using the six capitals in the integrated report New preparers of integrated reports may wonder at how the six capitals referred to in the International <IR> Framework (Framework) should be presented in the integrated report. [...]

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  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 [...]