Resources
Research & Reports

IFAC: Creating Value for SMEs Through Integrated Thinking

This publication is specifically for small- and medium-sized entities (SMEs), including those that are not-for-profit, that can achieve significant benefits from adopting <IR> and the International Integrated Reporting Council (IIRC)’s International Integrated Reporting Framework. The Framework is principles-based—affording SMEs flexibility in applying <IR> and using a personal approach. The IIRC is a diverse coalition that …

read more


Creating Value: The cyclical power of integrated thinking and reporting

Creating Value The cyclical power of integrated thinking and reporting looks at the central relationship between Integrated Reporting and its cyclical power and relationship with integrated thinking. It sees reporting and thinking as two sides of the same coin – both necessary to enhance connectivity in the organization and enhanced communication on value creation. There …

read more


Creating Value: The value of human capital reporting

The value of human capital reporting highlights the value of reporting on human capital, sharing some of the developments and experimentation taking place in this area. This publication is intended to be of interest to both companies and investors. We share the views of both on the importance of human capital in the context of …

read more


2016 Value of Value: Board level insights – Purpose beyond profit

This AICPA-CIMA-Black Sun-IIRC Board-Level Value Insight is an annual global survey that finds out how business leaders think they can best tell their value creation story. The story of how value creation is achieved and sustained is important, not only for executives – who are responsible for the successful stewardship of the business – but …

read more


Creating Value: Value to investors

Value to investors demonstrates the link between investment decisions, corporate behaviour and reporting. In this publication, we turn the spotlight on investors. <IR> can help to fill the information gaps investors face and support investment decisions based on a broader view of value creation. Although the International <IR> Framework addresses providers of financial capital as …

read more


Creating Value Series

Bringing together trends, research, market views and case studies on <IR> Creating Value is an ongoing series of publications, written to highlight the practical outcomes of adopting <IR>. Creating Value The cyclical power of integrated thinking and reporting looks at the central relationship between Integrated Reporting and its cyclical power and relationship with integrated thinking. It …

read more



Meeting users’ information needs: The use and usefulness of Integrated Reporting

This report, jointly commissioned by IIRC, the IAAER and ACCA explores how providers of financial capital perceive Integrated Reporting and its potential for providing decision-useful information, through interviews with senior capital market participants. This research report directly polled the views of the users of financial information on integrated reporting, and in doing so, explores how …

read more


Factors affecting preparers’ and auditors’ judgements about materiality and conciseness in Integrated Reporting

This report, jointly commissioned by the IIRC, the IAAER and ACCA explores the issues of materiality and conciseness in Integrated Reporting from the perspectives of corporate report preparers, company auditors and users of reports. It investigates how corporate report preparers make decisions about what to report with reference to the International <IR> Framework, and examines to …

read more


Creating Value: Value to the board

Value to the board provides a rich resource for organizations adopting <IR>. Corporate reporting, and the thinking that has to accompany it, are boardroom issues. This is where strategy, performance and the development and communication of long-term value are best understood, aligned and led. This view is endorsed by the International Corporate Governance Network (ICGN) …

read more

Page 1 of 212