Integrated Reporting.

Integrated Reporting

Introduction to Integrated
Reporting
• Essential in presentation of both financial and non-financial
information
• Identifies companies performance on ESG parameters
• Enhances customer loyalty and brand value
• Contributes to overall sustainability reporting among corporates

Significance of IR framework in
contemporary corporate
• Creating a sustainable value for investors and stakeholders in both
medium- and short-term
• Essential for organisational planning in the future
• Relevance in terms of comparing financial statements with the global
reporting standards
• The zero draft policy initiative has led to the development in areas
where there is lack of access to health and medical technologies

Private and public entities adopting IR
framework
• Evident among private companies such as Novo Nordisk, BASF, United
Technologies Corporation (UTC), American Electric Power (AEP) and
Phillips Electronics
• Integration of financial and sustainability information in their financial
report by private entities
• Publicly listed companies have taken the assistance from dedicated IR
officers (IROs)
• IROs are responsible for monitoring IR approaches used by the company
and communicate the same by conducting private meetings with
shareholders

Impact of IR framework on strategy
and control during corporate
reporting
• Various corporate entities implement IR framework to have a better control and
strategy implementation
• Identification of important information with relevance to decision-making
• More efficient operation of the business by identifying the risks and at the same
time mitigating such threats
• The implementation of mitigation strategies through IR can be notably discerned
among private companies like Novo Nordisk, BASF, United Technologies
Corporation (UTC), American Electric Power (AEP) and Phillips Electronics

Identification of six capitals having an
impact on strategic management
accounting
• The adaptation of natural capital acts as a guiding principle for other capitals
• Human capital is able to discern the changes which often involve identifying the remuneration of
employees, internal events and external events
• Intellectual capital is based on recognising the changes in intellectual property rights
• Relationship capital is helpful in identifying and evaluating different aspects of requirement of capital
needs which are interrelated
• Social capital is designed with the factors which includes the effectiveness on how the social group
are able to function in an industry with shared identity, norms, effectiveness, trust, cooperation,
understanding and reciprocity
• Financial capital is able to understand the significant scope of changes essential in disclosing any
important information on financial parameters such as equity, liability recognition and sales revenue

Thank You