ABSTRACT
There are a number of resources that can be used to identify further examples of good integrated reporting. "An integrated report may be either a standalone report or be included as a distinguishable, prominent or accessible part of another report or communication". The content elements guide what goes in the integrated report. They are: Organizational overview & external environment; Governance; Business model; Risks and opportunities; Strategy and resource allocation; Performance; Outlook; Basis of presentation and General reporting guidance. To date, and as noted earlier and demonstrated by research, a variety of practices in nomenclature and format for integrated reporting have developed during the process of developing the International Framework. Connectivity is something to keep a check on throughout the reporting process. The International Framework requires integrated reports to be a separately identifiable communication. Reporting the processes of developing the integrated thinking and determining material issues would lend credibility to what is reported.
