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What will improve integrated reporting?

27 Feb 2020 by Mike Tisdall

For those companies seeing the benefit of structuring their annual report along ‘integrated reporting’ lines, the latest move by the International Integrated Reporting Council (IIRC) is interesting. The...

what will improve integrated reporting? mike tisdall

for those companies seeing the benefit of structuring their annual report along ‘integrated reporting’ lines, the latest move by the international integrated reporting council (iirc) is interesting.

the <ir> framework was published eight years ago. and it has stood the test of time so well that it hasn’t been updated in that time, despite constant reviews. but that’s about to change.

there’s no doubt that reporting systems have evolved since then, along with perceptions of what businesses should be doing and saying. there is some strong consensus now around the importance of capitals beyond the purely financial. as a result, most companies can see the wisdom of the thinking behind integrated reporting. within this context, <ir> has solidified its role in changing the way companies think, plan and communicate their value creation.

the revisons being mooted in no way conflict with the intent and philsophy inherent from the beginning. and by ‘mooted’ i really mean three key themes around which market feedback is being sought. as lisa french, the iirc’s chief technical officer, has said:

“the iirc has learned a great deal from the application of the <ir> framework by around 2,000 businesses in over 70 countries. while the feedback is that the <ir> framework is a robust tool that has stood the test of time, our <ir> business network participants and others in the corporate reporting system have been clear about where they believe minor modifications and clarifications will enhance the effectiveness of the <ir> framework.”

if you’ve ever grappled with a value-creation business model, or struggled with the difference between outputs and outcomes, for example, then your views will be valuable. 

have a read of the questions and submit your answers here

iirc, integrated report, , framework
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