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Integrated Reporting for SMEs: Implementation Guidance

The Italian NIBR and the WICI Global Network have published ‘Integrated Reporting for SMEs: Implementation Guidance’,  addressing a fundamental topic for the development and global adoption of integrated reporting.

Consistent with the International <IR> Framework, this guidance explains the principles of integrated reporting and thinking through the lenses of an SME, providing also a road-map to integrated reporting as well as suggested KPIs and KRIs that can be usefully adopted.

The guidance offers several examples of integrated reporting prepared by small and medium businesses, particularly from Italy.