ABSTRACT

The process of developing an integrated report brings real benefits. Integrated reporting (IR) will remove the marketing and pictorial reports from the front reception desk and ensure the critical information is linked to business outcomes. Integrated reporting will enable better decision making and less trade-offs between the environment and finances. An integrated report leads with the idea that performance on all fronts leads to an enduring business model and performance. In IR the real changes will come through the emphasis on long-term thinking and much broader notions of creating value. The requirement of the International IR Framework to provide insight into the organisation's long-term strategy results in a significant benefit to many organisations. Nothing focuses the mind more than the decision to publicly disclose and integrated reporters will invest more in ensuring their strategy is fit for the long term.