Training and Resources

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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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Room for Improvement – The KPMG Survey of Business Reporting, second edition

In the second edition of the report, KPMG presents the main findings from a global analysis of the content of 270 larger listed companies’ reports, in an effort to highlight weaknesses and identify good practices in the presentation of corporate information. The aim is to contribute to the debate among companies, investors, regulators, standard setters, …

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Salter Baxter: Integrated Reporting – measurement matters

In this publication Salter Baxter give case studies and insight into those “integrated reporters who show, rather than tell (and use the lens of the ‘capitals to do so).” Salter Baxter have identified four key ways in which “integrated reporters have impressed” them as: 1) aligning performance with the capitals; 2) using the capitals to measure performance; 3) measuring …

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CGMA: Joining the Dots

This research by CGMA, ‘Joining the dots: Decision-making for a new era’ investigates the effectiveness of C-level decision-making practices in large organizations across the globe, it suggests that senior leaders are struggling to make the right decisions in many cases. It responds to issues raised in the earlier report by providing practical guidance for optimizing …

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<IR> Banking Network: Applying the Integrated Reporting concepts of outcomes and social and relationship capital in the banking industry

The <IR> Banking Network have released the publication ‘Applying the Integrated Reporting concepts of outcomes and social and relationship capital in the banking industry‘. The paper helps to clarify some of the issues that banks have raised when preparing integrated reports and provides insights into current practice of banks’ reporting on outcomes. It also outlines …

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Integrated Reporting: Financial Analysts’ Perception

The objective of this survey was to understand if <IR> can be used to more easily compare organizations working in the same sector, market or economic area and to make, therefore, a reasoned judgement on their ability to create value. The research concludes that Integrated Reporting is definitely of interest in order to better understand …

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ACCA and IMA: From share value to shared value

ACCA and IMA have released the report ‘From share value to shared value‘ because of the crucial role the accountancy profession is playing in pushing the idea of Integrated Reporting forward. The report is aimed at accountants who would like to get involved more closely, or even drive, the <IR> efforts within their company. The …

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KPMG and NUS: Towards Better Business Reporting

KPMG and the National University of Singapore applied the underlying concepts of the International <IR> Framework to a group of 80 firms in the Asia Pacific. The report states that <IR> helps firms focus on aspects that materially affect their long-term ability to create value. It illustrates that through communication and transparency, the application of …

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Mazars- Integrated Reporting: How far have we come?

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. …

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Integrated Reporting Committee of South Africa: Reporting on outcomes

The Integrated Reporting Committee of South Africa has released this information paper that looks at ‘Reporting on Outcomes‘. The paper aims to assist report preparers, and the executives and board members responsible for guiding and approving integrated reports, in improving their understanding of what the terms outcomes means while offering some consideration for communicating outcomes …

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