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Integrated Reporting

Integrated Reporting is the new kid on the block...


...and like many new kids there are great hopes for its future including the ultimate achievement of embedding a strategy that preserves long-term value, simplifying reporting and adding more meaningful information to a wide range of users. But where does the idea come from? What is it trying to do? And what is the current state of development? 

And before you think this is just for the accountants, think again. Integrated Reporting aims to incorporate everything from strategy through to risk management; from financial reporting to the inclusion of usage of other capitals (think societal and environmental impacts). And it aspires to meet the needs of a wider group of stakeholders - employees, customers, suppliers and others. So everyone associated with an organisation is likely to be touched by it.

Integrated Reporting 

At Deloitte, we see Integrated Reporting as enabling a process which enhances and preserves long-term sustainability in all its dimensions, without unduly sacrificing short-term performance.

Integrated Report 

The Integrated Report is in turn an annual report that comprises a holistic and integrated representation of the entity’s efforts to enhance and preserve long-term sustainability in all its dimensions, without unduly sacrificing short-term performance. 

Integrated approach to Integrated Reporting

Integrated Reporting is a journey and also a concept that will mature over time.

Integrated Reporting

Telling the story of long term value creation: Insights to the IIRC’s Integrated Reporting Framework Consultation

The International Integrated Reporting Council (IIRC) published a Consultation Draft of the Integrated Reporting Framework (Framework) for public comment on 16 April 2013, with comments due by 15 July 2013. 

This Framework was developed based on the comments received by the IIRC on the 2011 Discussion Paper “Towards Integrated Reporting – Communicating Value in the 21st Century” and presents the next step in the process to issue the International Integrated Reporting Framework later in 2013. 

The Framework is to be welcomed as it presents a much clearer picture of the required approach, considerations, inputs and disclosures to generate an effective and meaningful Integrated Report. Although the Framework is in principle based on the Discussion Paper, it encompasses both a refinement and elaboration of the applicable concepts and principles which inform and underlie integrated reporting and the Integrated Report, as well as the various content elements which should be discussed in the Integrated Report. 

Deloitte has produced a report providing high level overview and contextualisation of the Framework, and where appropriate points out departures and differences with the draft Discussion Paper.

Download the report here - Integrated Reporting


Pramesh Bhana
Africa Leader
RA Governance, Risk and Oversight
Tel: +27 (0) 11 209 6337

Research and Insights

  • Insights to the IIRC’s Integrated Reporting Framework Consultation
  • Sustainable capitalism, corporate reporting and the role of the accounting profession in South Africa
  • Navigating your way to a truly Integrated Report: 3rd Report
  • Navigating your way to a truly Integrated Report
  • Making Investment Grade: The Future of Corporate Reporting
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