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IRC SA: Preparing an integrated report: A Starter's Guide

The Integrated Reporting Committee of South Africa has released an updated version of their Starter’s guide to preparing an integrated report, a practical guide for organisations across the globe embarking on their integrated reporting journey.

This paper can assist organisations that are about to start or have recently started their integrated reporting journey. It identifies key areas to consider when preparing an integrated report and offers internal structures, planning and processes that experienced reporters in South Africa find useful.

The paper is guided by the International <IR> Framework, and the IRC of SA advise reading the Framework before going through this paper.

This revision of the Starter’s Guide follows developments in the implementation in integrated reporting since the paper was first published, including:-

  • The King IV Report on Corporate Governance for South Africa 2016
  • The IRC of South Africa’s technical information papers on the disclosure of governance information in the Integrated Report, disclosure of performance against strategic objectives and reporting on outcomes
  • The IRC of South Africa’s Frequently Asked Questions (FAQs) on the octopus model for the corporate reporting suite and using the six capitals in the integrated report.

This paper caters to larger organisations that have dedicated reporting resources, as well as smaller organisations that do not. It applies to any type of organisation, including non-profit organisations, state-owned enterprises, municipalities and retirement funds.