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Integrated reporting

3.4 Guiding principles and content elements

Guiding principles

Underpin the preparation of an integrated report, informing the
content of the report and how information is presented

Content elements

The key categories of information required to be included in an
integrated report under the Framework, presented as a series of
questions rather than a prescriptive list of disclosures

SEVEN Guiding principles EIGHT Content elements

Strategic focus and future orientation Organisational overview and external
environment
Connectivity of information
Governance
Stakeholder relationships
Business model
Materiality
Risks and opportunities
Conciseness
Strategy and resource allocation
Reliability and completeness
Performance
Consistency and comparability
Outlook

Basis of preparation and presentation

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