The <IR> Framework has seven guiding principles. The seventh and last guiding principle articulates the importance of presenting information in a manner that is consistent and comparable.  What does this mean?  The information in an integrated report should be presented in a manner that is consistent over time. This means that readers of the report should […]

The <IR> Framework has seven guiding principles. The sixth guiding principle articulates the importance of reliability and completenessin integrated reporting.  What is reliability and completeness?  Integrated reporting challenges organisations to truthfully reflect on their stories at a point in time. This means that they applaud wins, caution losses and communicate with all stakeholders including, but not […]

The <IR> Framework has seven guiding principles. The fifth guiding principle articulates the importance of presenting information that is concise. What is a concise report? When drafting your integrated report, you face a difficult balancing act. You must include sufficient information to satisfy your stakeholders, but too much information can overwhelm your reader and make the […]

The <IR> Framework has seven guiding principles. The fourth guiding principle articulates the importance of determining materiality. What is materiality? Materiality is a term that is widely used, but perhaps not completely understood. The focus of this article is on materiality in integrated reporting, although definitions vary in interpretation between integrated and sustainability reports, as well as when […]

The <IR> Framework has seven guiding principles. The third guiding principle articulates the importance of stakeholders as the ultimate recipients of the value created by organisations.   Who are your stakeholders? Stakeholders are the people that matter most to your business. Each geography, sector and organisation will have different stakeholder groups. It’s crucial to map who these […]

The <IR> Framework has seven guiding principles. The second principle articulates the importance of presenting a holistic picture of your organisation’s ability to create value over time.  Get connected through your integrated report Although we live in an interconnected world, our reality is often fraught with incoherence, miscommunications, and fragments of information. The same goes for corporate reporting. Integrated reports […]

The <IR> Framework has seven guiding principles. The first principle articulates the importance of communicating your company’s strategic focus and future orientation. Value creation is the foundation of every business. By identifying a clear end-state, and leveraging strengths and weaknesses, companies can achieve results. Your organisation’s strategic focus will shift over time, and the integrated report […]

In the interconnected world of the 21st century, businesses are rapidly coming to terms with the evolution of their corporate citizenship goals. Being a good corporate citizen is no longer understood as an organisation’s philanthropic position.  Being a good corporate citizen makes business sense  As more and more companies embrace the meaningful role they can play […]