Training and Resources

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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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CIMA: Integrated Reporting in the Public Sector

With increasing demand for greater transparency and accessibility in corporate reporting, interest in Integrated Reporting has grown in recent years. Yet the benefits of using this approach extend far beyond the production of user-friendly published accounts. This report highlights the wider benefits of <IR> to public sector organizations, identifying relevant international examples. Although initially developed …

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<IR> Training Programme

Welcome to the IIRC’s content area for training on Integrated Reporting. Here you will find an explanation of the <IR> Training Programme and who the <IR> Training Partners selected to offer <IR> Training are. What is the <IR> Training Programme? The <IR> Training Programme aims to develop individuals’ skills and build capacity for organizations to implement …

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IIA: The role of internal audit in non-financial and Integrated Reporting

The Chartered Institute of Internal Auditors has published a report on the role of internal audit in non-financial and Integrated Reporting. It offers some early insights into how internal audit can and is beginning to be harnessed by organisations in the vanguard of this new era of corporate reporting. Read the report here.

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Materiality in IR Cover

Materiality in Integrated Reporting

The International Integrated Reporting Council and the International Federation of Accountants has released the publication, Materiality in Integrated Reporting  which offers guidance for the preparation of integrated reports. It explains materiality and the corresponding materiality determination process, in the context of Integrated Reporting. It also outlines expectations for materiality-related disclosures. The interpretation of materiality varies …

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