Integrated Reporting Framework
The Integrated Reporting Framework establishes the Guiding Principles and Content Elements that govern the overall content of an integrated report, and explains the fundamental concepts that underpin them.
The Integrated Reporting Framework establishes the Guiding Principles and Content Elements that govern the overall content of an integrated report, and explains the fundamental concepts that underpin them.
The Transition to integrated reporting: A Guide to getting started helps report preparers develop a custom-fit transition plan to integrated reporting that includes taking IFRS Sustainability Disclosures into consideration. The Guide is a companion to the Integrated Reporting Framework, the principles-based, multi-capital framework used to accelerate integrated reporting across the world.
This table maps IFRS S1 and IFRS S2 core content disclosure requirements to the Integrated Reporting Framework content elements, showing one possible way to incorporate IFRS S1 and IFRS S2 disclosures within an integrated report.
Businesses using the Integrated Reporting Framework and SASB Standards see compounding benefits.
Research and reports for investors and providers of capital
A database contains examples of emerging practice in integrated reporting.
Integrated thinking leads to integrated decision making and actions that consider the creation, preservation or erosion of value over the short, medium and long term.
The Guide introduces integrated thinking and the Principles, as well as explores the benefits and challenges of practicing integrated thinking.
The Integrated Thinking and Strategy Group case studies demonstrate how integrated thinking has had a transformative effect on the business models and strategies of international organizations
‘Integrated thinking: A virtuous loop‘ details how leading businesses have mapped out and implemented their integrated thinking journeys.
Technical resources
Our insights
IFRS Sustainability Alliance network reports
Integrated thinking resource hub
Third-party publications
These publications can support you on your journey towards integrated reporting, if you would like to discuss any of the contents of these reports with the team please contact [email protected].