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IRC: Achieving Balance in the Integrated Report

The Integrated Reporting Committee (IRC) of South Africa has released its latest technical paper, Achieving Balance in the Integrated Report: An Information Paper.

The Paper aims to assist those preparing integrated reports, as well as executives and
members of the governing body who are responsible for guiding and approving integrated
reports and hence play a critical role in ensuring that reports are balanced. Further, the Paper
will be helpful to the users of reports to enhance their understanding and expectations of
what balanced reporting means and how it can be achieved.

The Paper sets out to:

  • Highlight the critical role of the governing body
  • Consider the meaning of balanced reporting
  • Identify the benefits, challenges and weaknesses
  • Consider the guidance of the <IR> Framework
  • Suggest key considerations in achieving balanced reporting with illustrative examples
    from the reports of South African organisations