This publication by Mazars looks at insurers annual reports. It aims to identify the differences between financial reports, management reports and integrated reports and then to present the industry best practice in terms of reporting and communication. Mazar’s analysis is based on a qualitative benchmark done on 2013 and 2014 annual reports published by insurers and reinsurers. The report concludes that Integrated Reporting is not a complete paradigm shift but a continuation and improvement of current reporting approaches. Even the most mature reports of the panel show evidence that Integrated Reporting is an ongoing process, although existing reports already provide inspirational practices for all insurers wanting to embark on the Integrated Reporting journey.
Read the publication.