This document maps the International Integrated Reporting Framework to the “10 elements of a long-term strategy,” creating a framework for communicating a company’s long-term strategy to investors. The framework has three broad objectives.
- Provide practical guidance for establishing a corporate-investor dialogue about an organization’s long-term objectives and the actions needed to achieve strategic goals.
- Challenge the perception that integrated reporting is a communications initiative by focusing on the role of the integrated reporting process in changing corporate culture, governance, and strategy.
- Position integrated reporting as a part of a broader agenda to overcome the challenges of short-termism.
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