This report examines the reporting practices of organisations in the International Integrated Reporting Council's <IR> Business Network. It highlights the progress made towards integrated reporting over the past year, discusses the challenges that preparers face, and gives practical recommendations to guide more organisations on the path to integrated reporting.
Key findings presented in this report show that significantly more organisations have made explicit reference to the <IR> Framework this year. Just as encouraging is the increasing use of consistent performance measures from year to year, emerging bases for comparison between organisations, and the reducing length of reports. At the same time, there is strong evidence that integrated reporting is leading to wider changes in the way executive management make decisions, and the way companies engage with their stakeholders.