Resources
Publications by partner organizations

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 …

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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 …

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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 …

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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 …

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Integrated Reporting for SMEs: Implementation Guidance

The Italian NIBR and the WICI Global Network have published ‘Integrated Reporting for SMEs: Implementation Guidance’,  addressing a fundamental topic for the development and global adoption of integrated reporting. Consistent with the International <IR> Framework, this guidance explains the principles of integrated reporting and thinking through the lenses of an SME, providing also a road-map …

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Reporting 3.0 – Blueprint 2, 4 and 5

Reporting 3.0 has released their latest resources for accounting, including the following: BluePrint 2: Accounting – ‘The Blueprint for New Accounting: Laying the foundations for Future-Ready Reporting’, which can be downloaded or viewed here. Blueprint 4: New Business Models. Blueprint 5: Transformation Journey Program

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IRC: Achieving Balance in the Integrated Report

The Integrated Reporting Committee (IRC) of South Africa has released its latest technical paper, Achieving Balance in the Integrated Report: An Information Paper. The Paper aims to assist those preparing integrated reports, as well as executives and members of the governing body who are responsible for guiding and approving integrated reports and hence play a critical …

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University of Queensland: The Future of Corporate Reporting

Rapid developments are occurring in the corporate reporting environment globally with implications for regulated and voluntary reporting in Australia of which the business community needs to be cognizant. Corporate reporting, including integrated reporting, has the potential to contribute significant value to organizations as well as effect meaningful change for society and the environment. However, the …

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KPMG: Rebuilding trust through improved transparency and insight

A review of corporate reporting trends in the year to 30 June 2018 across the ASX200 and beyond. KPMG Australia’s 5th survey of corporate reporting trends of the ASX 200 has found that nearly half of Australia’s largest listed organisations are now using the principles of integrated reporting to better communicate how they create value to …

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Mazars: Integrated reporting towards a global adoption

This publication is an illustration of trends in the insurance industry, which marks the end of the “Breakthrough Phase”. The benchmark study has been performed on a panel of 20 corporate reports published by insurers and reinsurers in 2016, which is split into 3 categories (integrated reports, management reports that include CSR elements and strictly …

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