The integrated reporting landscape
The Integrated Reporting Framework is used to drive high-quality corporate reporting, connecting financial statements with sustainability-related disclosure, thereby improving the quality of information available to investors.
It is a strategic response to the need for sustainable capital markets, where financial and sustainability disclosure combine to tell a concise communication about value over time, covering strategy, governance, performance and prospects.
The global momentum of integrated reporting is leading to corporate reporting reform and regulation focused on these goals of long-term value creation, which will encourage effective management and disclosure.