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 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 […]
The ISO 37 000 Standard guides governing bodies to report, in an integrated manner, on its governance and the organization’s performance, generation of value (creation, erosion, and preservation), resource stewardship, financial resources, and other matters. Input […]
The JSE has released guidelines for sustainability and climate disclosure. While intended primarily to assist JSE-listed companies, the guidance will also be of value to institutional investors and the different entities that they invest in […]
Embedding and checking …. The VRF has launched a Prototype of key principles of integrated thinking, and are designed to be embedded into an organisation’s business model and applied across key activities overseen by the Board […]
The presentations for the 2021 Annual Conference on Integrated Reporting sessions can be found at the links below: The future of corporate reporting Professor Mervyn King, Chair of the IRC and Chair emeritus of the […]
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 […]
Webcast To view the webcast, please click here. Download the presentations To download the presentations slides, please click here. IRC Annual Conference 2021 – Programme 9:00 – 9:05 Welcome Leigh Roberts, CEO of the […]
The Value Reporting Foundation has released Transition to integrated reporting: A Guide to getting started Its aimed at helping new preparers develop a transition plan to integrated reporting.
Take a look at this if you want to see the changes in the updated 2021 version from the original 2013 version. The new content has been highlighted and the 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 International Accounting Standards Board (IASB) in May 2021 released an Exposure Draft on Management Commentary to update its original voluntary Practice Statement released in 2010. The IASB is currently in the process of considering […]
The International Organization of Securities Commission (IOSCO) sets out its vision and expectations for the IFRS Foundation’s work on a global baseline for sustainability standards. IOSCO also released an interesting new report on issuers’ sustainability-related […]
The new Value Reporting Foundation focuses on offering three resources tools: integrated thinking, the <IR> Framework and the SASB standards. The full media release on this development can be found here.
IFRS governance changes to see in the new ISSB To establish the new International Sustainability Standards Board (ISSB), the IFRS Foundation has to amend its constitution. The proposed changes are in an exposure draft open […]
IFRS Trustees respond The IFRS Foundation has released a Feedback Statement, which is a summary of the comments received on its Consultation Paper on Sustainability Reporting issued in September 2020. The Statement includes the Trustees’ […]
Reshaping the corporate reporting system Over the past few years… Since 2019 there has been a concerted effort to achieve a global comprehensive corporate reporting system that brings in sustainability reporting. A big part of […]
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
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 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 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 […]
The IRC hosted the annual Conference 2020 – Integrated Thinking in Action – on 26 November 2020. The webcast and presentations are available below. Webcast To view the webcast, please click here. Download the presentations To […]
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 […]
This FAQ outlines the TCFD recommendations and recommended disclosures and their relation to the integrated report FAQ TCFD May 2021 final
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 […]
Double materiality, impact materiality, financial materiality … if you’re wondering what the terms mean take a look at our new FAQ – Explaining Materiality in Corporate Reporting. The FAQ outlines the terms and where they […]
The IRC hosted a one-day conference on Thursday 18 July 2019 at the JSE aimed at preparers and users of integrated reports. Webcast The webcast of the Annual Conference is now available to view for […]
On 7 November 2018, the Corporate Reporting Dialogue, convened in June 2014 by the IIRC to respond to market calls for greater coherence, consistency and comparability between corporate reporting frameworks, standards and related requirements, announced […]
The CEO of the IRC of SA, Leigh Roberts, and two South African companies were on the stage at the Make Integrated Thinking Happen Conference in Rome in May 2018. […]
Professor Mervyn King, chairman of the IRC of South Africa and IIRC Chairman of the Council delivered the Law Oration at Deakin University in Melbourne, Australia on 22 February 2018 looking at the history of […]
The IRC hosted a one-day conference on Tuesday 24 July 2018 at the JSE. Webcast The webcast of the Annual Conference is now available to view for free. To register and view the webcast please click […]
ArcelorMittal SA, Kumba Iron Ore and Barloworld took top honours among the top 100 JSE listed companies with Transnet leading the SOCs. The report and full media release can be downloaded below: Report: Nkonki 2017 […]
The publication Forging a path to Integrated Reporting offers insights from the GRI Corporate Leadership Group on Integrated Reporting.
The IRC hosted a one-day conference on Thursday 27 July 2017 at the JSE, aimed at preparers and users of integrated reports. View the webinar A webinar of the conference is now available for viewing. […]
ArcelorMittal SA, Barloworld and Nampak were awarded the top three rankings. Download the report
Airports Company South Africa (ACSA), Telkom and Transnet took the top honours. Download the report
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