Resources
Third-Party Publications

Invisible threads: communicating integrated thinking (ACCA)

The integrated reporting process can kick-start integrated thinking, by bringing people from across the organization together through the reporting cycle. At the same time, for organizations to obtain the full benefits, the reports need to communicate this to investors and other external stakeholders. 2022 will be an Olympic test for reporting. In the throes of …

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KPMG Survey of Integrated Reports in Japan 2020

KPMG has published its 2020 Survey of integrated reports in Japan, with 579 organizations publishing self-declared integrated reports in 2020. KPMG’s analysis reveals that, in the wake of the Covid-19 pandemic and climate crisis, the number of businesses identifying material issues via their integrated reports has increased. More businesses are starting to recognize the importance …

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AICL: #India Adopts Integrated Reporting

Now more than ever integrated reporting is important for organisations’ long-term success and sustainable development. The Covid-19 pandemic has led to businesses across the world prioritising the health and safety of their employees, customers and local communities over financial profit, radically changing their business models to evolve with these challenging times.

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IIRC and Kirchhoff consult study: investors rely on non-financial information – corporate reports not there yet

In cooperation with Kirchhoff Consult AG, the International Integrated Reporting Council (IIRC) has investigated the extent to which investors and analysts value non-financial information, the ways they use it and the benefits they see from integrated reporting. The question of how to stimulate increased reporting of non-financial information by companies in Germany in an integrated …

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IRC of South Africa – FAQ: Reporting in a time of crisis

During the COVID-19 pandemic organizations may be called on to include additional information in their corporate reporting, such a specific financial information and governance considerations. When preparing their integrated report, organizations will be considering how and where to disclose the impacts of the pandemic and the uncertainties that lie ahead. The integrated report affords the …

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Understanding and Communicating Value Creation: The Role of the CFO and Finance Function

Achieving sustainable, long-term growth and value creation has never been more challenging As companies experience unprecedented economic disruption, many are rethinking their fundamental purpose and strategy. To help steer their organizations toward long-term value creation, Chief Financial Officers (CFOs) and finance functions need to ensure that all relevant information around value creation, performance, opportunities, risks …

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Insights into integrated reporting 4.0: The story so far (ACCA)

This report examines the reporting practices of organizations in the International Integrated Reporting Council’s <IR> Business Network, based on report reviews produced over the past four years. It discusses the challenges that preparers have faced, and highlights areas for further improvement.    ACCA identifies areas where the quality of reporting is stronger, including: • the description …

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KPMG Survey of Integrated Reports in Japan, 2019

This is the annual survey of integrated reports in Japan by KPMG, their sixth report since first issued in 2014. In their survey, KPMG state that over 500 companies in Japan now publish an integrated report – including 175 out of the Nikkei 225 companies. KPMG’s key recommendations for companies looking to produce their annual …

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Sustainable Development Goals Disclosure (SDGD) Recommendations

The Sustainable Development Goals Disclosure (SDGD) Recommendations, authored by Carol Adams, Professor of Accounting, with Paul Druckman and Russell Picot, Honorary Professors at Durham University Business School, offer a new approach for businesses and other organizations to address sustainable development issues aligned to the International Integrated Reporting Framework, Task Force on Climate-related Financial Disclosure, and …

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