Resources
Third-Party Publications

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 …

read more


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 …

read more


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 …

read more


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 …

read more


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 …

read more


IRC South Africa: Reporting on Outlook Information in the Integrated Report

The Integrated Reporting Committee of South Africa has released its technical Information Paper: Reporting on Outlook Information in the Integrated Report. The Information Paper looks at the Outlook information required in terms of the International <IR> Framework, the role of the governing body, how the information differs to that of “earnings guidance”, and offers preparers key …

read more


Luminous White Paper – Integrated reporting: The new reality

Integrated reporting enhances accountability and stewardship, and builds trust with a company’s stakeholders – thereby helping to create value and attract investors. But what steps do companies need to take to truly achieve integrated reporting? In the latest Luminous White Paper, Stephen Butler, Director of Stakeholder Engagement, explores the benefits of an integrated approach while James …

read more


Understanding the value of transparency and accountability

The world’s leading financial and non-financial corporate reporting frameworks have the same common foundations, based on the key objectives of transparency and accountability, according to a position paper published by the framework providers. The position paper sets out the seven key principles report preparers should follow for achieving such transparency and accountability. Participants of the …

read more


KPMG Survey of Integrated Reports in Japan, 2018

This is the annual survey of integrated reports in Japan by KPMG, their fifth report since first issued in 2014. KPMG have surveyed and analyzed the integrated reports of 414 companies, an increase in companies by 23.6% up from 2017’s report (+79 companies), and whose value made up a remarkable 58% of the total market capitalization (JPY …

read more


Insights into integrated reporting 3.0: The drive for authenticity (ACCA)

This report examines the reporting practices of organizations in the International Integrated Reporting Council’s <IR> Business Network. It highlights the progress made towards integrated reporting over the past year, discusses the challenges that preparers face, and gives practical recommendations to guide more organizations on the path to integrated reporting. There has been great progress in terms …

read more