ABSTRACT
The International integrated reporting committee (IIRC) sees integrated reporting (IR) as an organisation's value creation story. IR is a new form of corporate reporting and whilst aimed primarily at providers of capital, the content is of interest to a broad range of stakeholders. Some still think of IR as simply bringing together financial and sustainability performance information in one report. IR requires a fundamentally different way of thinking about what makes an organisation successful. The not-for-profit (NFP) sector also stands to gain from IR. The International IR Framework recognises that a much broader group of stakeholders is interested in integrated reports. Any type of organisation can prepare an integrated report, or adopt elements of the International IR Framework. Whilst the IIRC is aiming primarily at the for-profit private sector and most of the pilot companies are owned by investors and shareholders, other types of organisations would benefit from IR.
