Resources
Research & Reports

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 …

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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) …

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Creating Value: Integrated Reporting and investor benefits

Integrated Reporting and investor benefits, highlights the increasingly compelling evidence on the value of <IR> for investors. Drawing on the latest research, this report serves to highlight the increasingly compelling evidence on the value of <IR> for investors, exploring its benefits for them and the information they deem important. The research compiled largely comprises investor …

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The Integrated Reporting journey: the inside story

The IIRC and Black Sun have released ‘The Integrated Reporting journey: the inside story‘ which looks at the stories behind the research report, ‘Realizing the benefits: The impact of Integrated Reporting’ published in September 2014. This publication includes interviews with 27 different organizations from around the world.

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Tomorrow’s business success

Using Integrated Reporting to help create value and effectively tell the full story: A guide for Chairmen, CEOs and CFOs, enabling them to consider how <IR> can help the future success of their business. The guide, along with a summary flyer and accompanying tool-kit, focuses on how <IR> helps a company create value, and effectively …

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Realizing the benefits: The impact of integrated reporting

In this second research project with IIRC Pilot Programme organizations, which built on initial research conducted in 2012, 66 organizations responded to a survey about their reporting and management process, and the impact they have seen from changes they have made on their journey. Download the report

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Building the Business Case for Integrated Reporting

The report ‘Understanding Transformation: Building the Business Case for Integrated Reporting‘, tracks the behavioural changes of businesses on their journey towards Integrated Reporting during the first year of the IIRC’s Pilot Programme.

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