ACCA has critiqued corporate reports produced by participants from the International Integrated Reporting Council (IIRC)’s <IR> Business Network and interviewed leading integrated reporters, to distil practical advice for organisations new to integrated reporting.

pi-insights-into-ir COV

From July to October 2016, ACCA worked with the IIRC to review 41corporate reports produced by participants of the <IR> Business Network. The reports covered accounting periods up to 31 March 2016. 

The review project provided confidential feedback to participants, aiming to encourage continued improvement in reporting by highlighting both areas of strength and gaps in implementation of the International <IR> Framework.

Areas where reporting can be improved include the following. For each of these areas, practical insight into how improvements can be made is provided through interviews with leading reporters, and real-life best practice examples.

  • Value creation
  • Connectivity
  • Defining performance measures
  • Materiality
  • Conciseness
  • Reliability and completeness

The report concludes with 8 ‘top tips’ on how to prepare a great integrated report.

Related documents

  • Insights into Integrated Reporting: challenges and best practice responses

    PDF 3.47MB

Article Details

Date: 13 Apr 2017

Region: Global

Topic: Corporate reporting; Integrated reporting