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Deloitte Study: Overview of Integrated Reports

Deloitte have published an overview study of Integrated Reports. The study is a benchmark that was carried out using the annual communication published by SBF 120 companies in 2018

In total, 36 companies were identified and included in their sample, either because they publish an integrated report, or because they publish an annual communication that refers to the International Integrated Reporting Council, and/or whose contents appears to be very similar to that expected in an integrated report. The objective is to analyse the contents of this report and the emerging practices using an analysis grid with over 100 questions.

Deloitte have identified the following learnings:

  • That the integrated report must be considered as “pivotal” for financial
    and non-financial reporting, leading to more specific supports,
    where necessary. It is not a “complementary report” but a structural
    evolution in corporate reporting.
  • Over 50% of the sample companies disclosed quantified objectives on their financial and
    non-financial key performance indicators.
  • 56% presented their objectives in line with strategy
  • 42% presented the 6 capitals
  • In total, more than 1 third of sample companies presented proper
    examples of connectivity in their report. Connectivity may adopt
    numerous other forms and will have to be developed as integrated
    reporting matures within organisations.

Translation of the Deloitte Overview Study of Integrated Reports are available in: