The future of corporate reporting

Integrated reporting enhances transparency and disclosure by emphasising concise communication of performance, risks and opportunities and the future outlook for the organisation.

INTEGRATED reporting, or IR, aims to provide a holistic picture of an organisation's performance, and is seen by many as the future of corporate reporting. That said, integrated reporting is not a new reporting standard. It is also not just about reporting.

According to early adopters, the benefits of integrated reporting lie in its process, which goes beyond the report itself. This process provides a valuable tool to foster and embed integrated thinking within an organisation. This process, and integrated thinking, relies on the implementation of a set of principles that underpin the preparation of a report and a set of content elements to be covered in the report.

The principles include providing...

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