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Well-embedded integrated thinking can make organisations more resilient in the face of challenges, like those that arose from the COVID-19 pandemic.

The integrated reporting process can kick-start integrated thinking, by bringing people from across the organisation together through the reporting cycle. At the same time, for organisations to obtain the full benefits, the reports need to communicate this to investors and other external stakeholders. This report looks at three key ways in which integrated thinking is

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IFAC and IIRC Set Out A Vision for Accelerating Integrated Reporting Assurance

As an increasing number of businesses around the world implement integrated reporting as a route to long-term value creation and sustainable development, the demand for assurance services on such reports is expected to rise accordingly. To help meet this demand, and to increase confidence in integrated reporting, the International Federation of Accountants (IFAC) and the

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IIRC and SASB announce intent to merge in major step towards simplifying the corporate reporting system

The International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB) yesterday announced their intention to merge into a unified organization, the Value Reporting Foundation, providing investors and corporates with a comprehensive corporate reporting framework across the full range of enterprise value drivers and standards to drive global sustainability performance. In an era

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A cohesive and connected future for reporting in Europe

In 2014, the European Commission identified integrated reporting as ‘one step ahead’ of the Non-Financial Reporting Directive. Hundreds of businesses across Europe should be commended for taking this step in the intervening years, with many of Europe’s largest businesses successfully embedding integrated thinking and reporting into the way they do business. Driven by the desire

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IIRC opens 90-day consultation on revisions to the International Framework

Over the next 90 days, the International Integrated Reporting Council (IIRC) calls for your feedback on a new Consultation Draft, proposing revisions to the International <IR> Framework. The need for multi-capital thinking is more urgent than ever before, as businesses around the world adapt and diversify during the Covid-19 pandemic. The IIRC calls on stakeholders globally to

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How has integrated reporting changed over the past four years?

There is growing interest in and urgency about improving reporting by companies among investors and other stakeholders, and therefore by regulators and lawmakers.  This report summarises the findings from reviews of the reports of 48 members of the International Integrated Reporting Council (IIRC) Business Network carried out in 2019 by ACCA in collaboration with the

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Chartered Governance Institute and IIRC release guide to integrated reporting

The Chartered Governance Institute and the International Integrated Reporting Council have released an essential practitioner’s guide to integrated reporting for Chartered Secretaries and Chartered Governance Professionals. ‘An Overview of integrated reporting for Chartered Secretaries and Chartered Governance Professionals’, provides an overview of integrated reporting and integrated thinking and the role its members can play in embedding them

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Integrated reporting: Accounting goes sustainable

Combining conventional financial reporting with non-financial reporting in a single integrated framework presents challenges Corporate reporting – certainly in Europe – is generally associated with a set of accounts prepared using International Financial Reporting Standards. At the same time, businesses also file supplementary accounts to meet a specific purpose such as dividend payments or tax liabilities.

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From Non-Financial Disclosure to Integrated Reporting

The present time is characterized by constant business changes, which have a major impact on the competitiveness, growth, efficiency, and survival of any enterprise. Business entities must respond to the ever-changing market situation and be able to adapt to these changes professionally. The increase of entrepreneurial activities is a major issue on which the sustainability

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An analysis of sustainability and integrated reporting in Norway

In 2019, for the second year running, Deloitte Norway studied the annual and sustainability reports of the 50 largest companies headquartered in the country, analysing their maturity in terms of integrated reporting and sustainability reporting. Norwegian companies generally recognise that a focus on sustainability and social responsibility provide a competitive advantage, and that access to information related