Research by The World Business Council for Sustainable Development offers insights from the practical experiences of those who have implemented integrated reporting and the response from investors.
The report finds that integrated reporting encourages concise and strategically-focused reporting, and promotes – both internally and externally – better understanding of companies’ strategy and risks in a single document.
The WBCSD conducted in-depth interviews with four South African-based companies, and the report shares key lessons learned. South African companies listed on the Johannesburg Stock Exchange are now into their fourth year of integrated reporting, following the recommendation for integrated reporting in the King Code of Governance of 2009 (King III).
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Integrated reporting is enhancing the way organisations think, plan and report.
Organisations use integrated reporting to communicate clearly and concisely about how its strategy, governance, performance and prospects – in the context of its external environment – lead to the creation, preservation or erosion of value over time.
The Integrated Reporting Framework is a principles-based, multi-capital, framework that is used to accelerate the adoption of integrated reporting across the world.
