ABSTRACT
There are a number of resources that can be used to identify the examples of good integrated reporting. These include: The International Integrated Reporting Council's (IIRC) Emerging Integrated Reporting Database, the online database of company reports, PWC, and EY Excellence in Integrated Reporting Awards. The International Integrated Reporting (<IR>) Framework requires integrated reports to be a separately identifiable communication. Connectivity is something to keep a check on throughout the reporting process. The following bits of information need to connect: content sections of an integrated report; relationship between past performance and future strategy; six capitals; and integrated report and other corporate reports. The IIRC's pilot programme 2012 yearbook notes HSBC's difficulty in demonstrating connectivity in creating value whilst only the Finance and Sustainability teams are involved in <IR>. This indicates that there is a need for integrated thinking to involve a greater number of functional areas.
