Insights into integrated reporting 3.0: the drive for authenticity
Released in May 2019, this ACCA report examines the reporting practices of organisations in the International Integrated Reporting Council’s <IR> Business Network. It highlights the progress made towards integrated reporting over the past year, discusses the challenges that preparers face, and gives practical recommendations to guide more organisations on the path to integrated reporting.
Integrated Reporting for SMEs: Implementation Guidance
This 2018 document by the Italian Network for Business Reporting provides guidance regarding the implementation of Integrated Reporting by SMEs. The guidance can be used by both those SMEs that have already started to implement integrated reporting and thinking and those that are intended to do so. It can also be beneficial to other organizations and professionals that surround the activities of SMEs.
Insights into integrated reporting: challenges and best practice responses
This 2017 report by ACCA examines the reporting practices of organisations in the IIRC’s <IR> Business Network. It highlights the concrete benefits and challenges that the early adopters have experienced, and gives practical recommendations to guide more organisations on the path to Integrated Reporting.
Accountants endorse IR
The International Federation of Accountants released a policy paper “Enhancing organizational reporting: Integrated Reporting key” setting out its strong support for integrated reporting.
The Internal Auditors view on IR
The IIA South Africa released a publication “Integrated Reporting: Tip of the Iceberg”.
This international research study, “Realizing the benefits: The impact of integrated reporting“, unearths some of the benefits reporting companies are experiencing from their integrated reporting.
Tomorrow’s Business Success
Tomorrow’s Company has an interesting guide on stakeholders, “Tomorrow’s Relationships – Unlocking Value“. And there is a useful compendium of relationship tools and frameworks. You can also access a toolkit as well as a roadmap toolkit here.
The UK’s Strategic Report
The UK’s Financial Reporting Council released “Guidance on the Strategic Report“ and is quoted saying reports that follow the guidance should result in reporting that is consistent with the International <IR> Framework. You can read more here.
Enhanced Organisational Reporting
IFAC’s policy and position paper on “Enhanced Organizational Reporting” emphasises the importance and usefulness of reporting broad-based information beyond that which is provided in traditional financial reporting.
Principles for Effective Business Reporting Processes
This International Good Practice Guidance, “Principles for Effective Business Reporting Processes” from the IFAC Professional Accountants in Business (PAIB) Committee helps organisations with the principles of effective reporting processes.
The ICGN’s guidance on non-financial reporting
The International Corporate Governance Network (ICGN) has a number of useful publications on best practice in corporate governance and reporting. Visit the ICGN website to access these publications.
Articles regarding balanced reporting
“The power of balanced reporting“, by Rob Worthington-Smith, Trialogue, March 2015
G4 Inside Out – “Balanced Reporting“, May 2015