Mazars: Integrated reporting towards a global adoption

This publication is an illustration of trends in the insurance industry, which marks the end of the “Breakthrough Phase”. The benchmark study has been performed on a panel of 20 corporate reports published by insurers and reinsurers in 2016, which is split into 3 categories (integrated reports, management reports that include CSR elements and strictly financial reports). Reporting practices maturity has been analysed through an assessment matrix inspired by the International <IR> Framework.