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Chapter 1

12.3 Content of an integrated report

An integrated report should include all of the following content elements:

 At the centre of the entity business model is the conversion of inputs into
outputs through business activities.

 An integrated report must identify an organisation’s key outputs.

 Outcomes are defined as increases or decreases in the capitals as a result of
an entity's business activities and outputs.

 Organisational overview and external environment.

 Governance.

 Opportunities and risks.

 Strategy and resource allocation.

 Business model.

 Performance.

 Future outlook.

 Basis of presentation.

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