Integrated Reporting Integrated reporting is a reporting framework that aims to provide a holistic view of a company’s performance by integrating financial, environmental, social and governance (ESG) information into a single report. Integrated reporting seeks to provide a more comprehensive and meaningful picture of a company’s value creation and sustainability performance than traditional financial reporting.
Integrated reporting considers a wide range of factors that can affect a company’s long-term performance and value creation, including natural resource management, supply chain management, human capital management, stakeholder engagement and governance practices. The goal of integrated reporting is to provide stakeholders with a better understanding of how a company is creating value over time and how it is managing its risks and opportunities.
Integrated reporting is becoming increasingly important as investors, regulators, and other stakeholders demand greater transparency and accountability from companies. Many companies are now adopting integrated reporting as part of their broader sustainability and ESG reporting efforts.
The International Integrated Reporting Council (IIRC) has developed a framework for integrated reporting that provides guidance on how companies can effectively communicate their value creation story to stakeholders. The IIRC framework encourages companies to take a strategic and long-term approach to reporting and to focus on the value they create for all stakeholders, not just shareholders.