Resource centre
What’s in store for 2024?
By Leigh Roberts After the last few years of high change, what’s in store for corporate and integrated reporting (IR) in 2024? Of great directional relevance are the…
What’s in store for corporate reporting 2023
By Leigh Roberts, CEO of the IRC of SA 2023 will bring more changes for corporate reporting. The tumult of the past few years has seen the rise…
Change at a pace
By Leigh Roberts CA(SA) Things are moving quickly in international corporate reporting … and there’s more change afoot. On 31 March 2022, the International Sustainability Standards Board (ISSB)…
A basis for the new ISSB standards
The IFRS Foundation’s Technical Readiness Working Group (TRWG) released three documents of import on 3 November 2021. The General Requirements for Disclosure of Sustainability-related Financial Information Prototype, Climate-related…
The VRF ….The great Houdini act
By Leigh Roberts The Value Reporting Foundation (VRF) was formed in July 2021 through the merger of the International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards…
What’s going on in Corporate Reporting?
By Leigh Roberts CA(SA) There’s a lot going on in the international corporate reporting arena; leaving many bewildered, bemused, and, for some, a tad irritated to see the…
What makes a ‘quality integrated report’?
Over the ten years of integrated reporting in South Africa, I have been asked many times as to what makes a ‘quality integrated report’. It is, for sure,…
Ten years of integrated reporting celebrated in a crisis: What lies ahead? A round-up of the IRC Annual Conference 2020
By Bronwyn Forsyth, IRC team member and independent consultant In a volatile operating environment, issues seem to rise to the surface. There’s no place to hide. Our current…
The emergence of integrated reporting assurance
By Michael Bray Professor of Practice (Integrated Reporting) – Deakin University, director of the International Integrated Reporting Council, former partner – KPMG Australia. Integrated reporting assurance is emerging: its…
Individual, collective action: Can this move integrated thinking forward?
By Yvette Lange Adjunct Professor, School of Accountancy, Wits University, and a member of the IRC Working Group 2020 has so far, been a global uphill battle against the…
Our beloved Framework gets a re-look
By Leigh Roberts CEO of the IRC of SA After ten years the International <IR> Framework is being refreshed by the IIRC. Fear not, it’s not a wholesale…
International view: Integrated Reporting – A Trouble-shooter for Indian Reporting
By Dr Nandita Mishra Associate Professor, Amity University Uttar Pradesh, India Over the past few years corporate reporting in India has evolved a lot. The main agenda was…