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 »

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 involved in the preparation of the integrated report. Click here to view the paper.

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 boxes. To view the marked-up copy, click here. To view the revised version of the International <IR> Framework (2021), click here:

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 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 next step in the evolution of corporate reporting. The International <IR> Framework has been developed to meet this need and…

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 Some recent examples of COVID-19 reporting in Integrated Reports in South Africa Pick n Pay 2020

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 are used, in the overall context of the integrated report.

This IRC 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 its integrated report. The Paper complements our previous Paper on The corporate reporting suite: Fitting it all together.