Page 165 - ACCA P1 slides 2017-18

Integrated Reporting <IR>

What is Integrated Reporting <IR>?

• Integrated Reporting demonstrates the linkages between an organisation’s
strategy, governance and financial performance and the social,

environmental and economic context within which it operates.

Purpose of <IR>

• To help business to take more sustainable decisions

• To assist investors and stakeholders to understand how an organisation is

really performing.

Format of <IR>

• An Integrated Report should be a single report which is the organisation’s

primary report – e.g. The Annual Report

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