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 Paper aims to inform those preparing integrated reports, as well as executives and members of the governing body who are… Read more »
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 of the governing body, the meaning of balanced reporting, challenges and weaknesses, and lists some key considerations in achieving a… Read more »
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 value creation process. The Information Paper covers observed weaknesses in reports, the requirements of the International <IR> Framework (Framework) and… Read more »
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 the importance of providing a balanced disclosure of performance by applying the guiding principles of the International <IR> Framework (Framework), the… Read more »
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 on good practice on how to prepare an integrated report. The Framework introduced a requirement to report on outcomes, which are… Read more »
Information Paper : Preparing an Integrated Report – A Starter’s Guide The Paper seeks to provide organisations with practical suggestions on preparing an integrated report. The Paper is guided by the International <IR> Framework (Framework), released by the International Integrated Reporting Council (IIRC) in December 2013, which was subsequently endorsed by the Integrated Reporting Committee (IRC) of South Africa as guidance on how to prepare… Read more »
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 relevant because of South Africa’s Company law and the King IV Report on Corporate Governance for South Africa, 2016 (King… Read more »
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. What are the six capitals and why are they used in integrated reporting? An integrated report should provide users with… Read more »
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 apply its collective mind in determining the reporting structure which is in the best interest of the organisation taking account… Read more »
Our new Information Paper offers practical considerations in applying a layering approach to sustainability reporting set in the context of the organisation’s governance, integrated thinking, and integrated report.