Integrated reporting, or <IR>, aims to provide a holistic picture of an organisation’s performance, and is seen by many as the future of corporate reporting. That said, <IR> is not a new reporting standard; it is also not just about reporting.
According to early adopters, the benefits of <IR> lie in its process, which goes beyond the report itself. This process provides a valuable tool to foster and embed integrated thinking within an organisation. This process, and integrated thinking, relies on the implementation of a set of principles that underpin the preparation of a report, and a set of content elements to be covered in the report.