Why? The need for change


Globalization means the world’s finances, people and knowledge are inextricably linked. As such, better linking investment decisions, corporate behaviour and reporting has become a global need.

Businesses require an evolution in the system for reporting, facilitating and communicating mega-trends without the complexity and inadequacy of current reporting requirements. Currently, there are information gaps in reports, with the need for a greater focus on aspects such as risk management, sustainability and strategy.

Integrated reporting has been created to enhance accountability, stewardship and trust, as well as to harness the information flow and transparency of business that technology has brought to the modern world. Providing investors with the information they need to make more effective capital allocation decisions can facilitate better long-term investment returns.

Why was integrated reporting developed?

Integrated reporting has been developed in response to a number of drivers, which have continued to change and evolve in the years since. Our long term vision is for integrated thinking to be embedded in mainstream business practice, facilitated by integrated reporting.

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Discover how integrated reporting is creating value

Creating Value is an ongoing series of publications, written to highlight the practical outcomes of adopting integrated reporting. Broken down by the groups affected most by the decision, such as investors and the board, these resources aim to inspire passion for integrated reporting by sharing real world examples of improvements made.

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Witness integrated reporting in action

Over the past few years, a number of pioneering companies have embraced integrated reporting, experiencing a range of benefits, challenges and lessons that can help the next wave of adopters. Here you can find a number of case studies that detail their learning journey.

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