Training and Resources

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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 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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IFAC: Creating value with integrated thinking

IFAC have published a report which facilitates the contribution of professional accountants in integrated thinking. It explores what integrated thinking involves, its challenges and how they can be overcome, as well as discussing how Integrated Reporting both improves and is improved by integrated thinking. Read the report here. A Korean translation is available here.

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The value of the value creation discussion

Corporate communications agency Black Sun have released a survey entitled, ‘The value of the value creation discussion‘. Members of the American Institute of CPAs (AICPA) and the Chartered Institute of Management Accountants (CIMA) took part in a brief survey aimed at capturing executive opinions towards developments of the corporate reporting world. More than 350 responses were …

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ISCA: The Journey in Practice

The Institute of Singapore Chartered Accountants (ISCA) have published a short report which covers practical insights into how to implement <IR> in your organization. It is based on two case studies on early <IR> adopters in Singapore – DBS and MPA – their motivation for adopting <IR>, and the practical approach that they have taken to Integrated Reporting. …

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<IR> Banking Network

‘Applying the Integrated Reporting concept of ‘capitals‘ in the banking industry’ has been released by the <IR> Banking Network. The paper provides an insight into current practices for banks’ reporting on the capitals, outlines leading reporting practice and articulates the value proposition for banks to report on the capitals.

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CPA Canada: An evolving corporate reporting landscape

CPA Canada have released a publication entitled ‘An evolving corporate reporting landscape‘ a briefing on sustainability reporting, Integrated Reporting and environmental, social and governance reporting. The report takes a look at the complex landscape for reporting in Canada and across the globe, and provides a brief overview of these three sets of voluntary reporting guidance …

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