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Integrated Reporting Framework
The Integrated Reporting Framework establishes the Guiding Principles and Content Elements that govern the overall content of an integrated report, and explains the fundamental concepts that underpin them.
The Integrated Reporting Framework establishes the Guiding Principles and Content Elements that govern the overall content of an integrated report, and explains the fundamental concepts that underpin them.
Integrated thinking is the active consideration by an organization of the relationship between its various operating and functional units and the capitals that the organization uses or affects – inputs, outputs and outcomes.
This table maps IFRS S1 and IFRS S2 core content disclosure requirements to the Integrated Reporting Framework content elements, showing one possible way to incorporate IFRS S1 and IFRS S2 disclosures within an integrated report.
Research and guidance on integrated reporting
Read the latest practical insights from our Alliance
Access technical content including the Integrated Reporting Framework
Research and reports for investors and providers of capital
The Integrated Thinking and Strategy Group case studies demonstrate how integrated thinking has had a transformative effect on the business models and strategies of international organizations
Surveys and research reports by third-party organizations on integrated thinking and reporting
These publications can support you on your journey towards integrated reporting, if you would like to discuss any of the contents of these reports with the team please contact [email protected].