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Summary

Strategic Theme Self-assessment of progress Commentary Capitals impacted
1. <IR> Framework
    a. Adoption Overall, third party research shows continued growth in adoption of integrated reporting, but regional challenges meaning that we have yet to achieve breakthrough in the key markets of USA, China, and Germany. Resource constraints limit our efforts at country level. Social & Relationship Intellectual Natural
    b. Relevance We believe the <IR> Framework has retained its relevance as a holistic framework for reporting on value creation, and businesses are particularly interested in the benefits of integrated thinking as explored by our <IR> Business Network Special Interest Group, though a narrower focus by reporters on climate-related disclosures in particular, as opposed to the total value creation story, is an increasing challenge. Intellectual
    c. Guidance We concluded our work on a two-year technical programme, achieving 88% of our planned commitments. We completed the important groundwork for a 2020 revision of the <IR> Framework and contributed to several external initiatives. Intellectual Human
2. Corporate Reporting Dialogue We completed the first significant funded joint project, the Better Alignment project, forging closer working relationships and moving further towards alignment of metrics. Social & Relationship Intellectual Natural
3. Coalition for change – meeting customer needs Our stakeholder survey and level of financial contributions indicates that we still enjoy the strong support of our Council, but we are looking at ways to increase its effectiveness as an agent for change. Social & Relationship Funding
4. Capacity/Resources Resource constraints continue to limit our ability to pursue opportunities with staff resources dropping. Funding Human
5. Corporate reporting map Participants of the Corporate Reporting Dialogue updated the Corporate Reporting Landscape Map, and delivered the first output of the Better Alignment Project, which focused exclusively on climate-related disclosures. With increased pressure to shift from mapping and alignment activities to ‘convergence and consolidation’,
we recognize the work ahead for the Corporate Reporting Dialogue.
Intellectual

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