Integrated Reporting

Running head: INTEGRATED REPORTING
Integrated Reporting
Name of the student:
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1INTEGRATED REPORTING
Executive summary
This study covers a study on integrated reporting (IR) framework over two different sections
such as Part ‘A’ and Part ‘B’. Part ‘A’ covers an essay on IR framework and a case study to be
attached with the Appendix section. Part ‘B’ is an individual presentation on integrated reporting
(IR) framework. In the essay section of this study the benefits of using IR framework is mainly
discussed. However, the conclusion section highlights that IR framework will lose its
effectiveness if not being supported with appropriate utilisation of its data. An appropriate
utilisation means appropriately planning strategies to counter any issue being identified in the
report. The presentation is being constructed based on the written part of this study. Overall, this
can be a helpful study for its readers to understand the importance of integrated reporting (IR)
framework these days.

2INTEGRATED REPORTING
Table of Contents
Part A:..............................................................................................................................................3
Essay................................................................................................................................................3
References........................................................................................................................................9
Appendix........................................................................................................................................11
Case Study.....................................................................................................................................11
Reference.......................................................................................................................................12

3INTEGRATED REPORTING
Part A:
Essay
The main purpose of this essay is to discuss and understand integrated reporting (IR)
framework from various perspectives including also its six pillars. The six pillars of IR are
financial, intellectual, manufactured, social and relationship, human and natural (Flower 2015).
Integrated reporting these days is getting huge attention from various private and public firms in
the world. It is because the framework provides a unique and an easy approach for reporting
separately on annual and CSR report. Reporting on the company’s financial performance is not
alone sufficient these days. Instead, business is also supposed to report on other aspects of the
business like its impact on the development of economic, human, social and natural capital
(Flower 2015).
Thesis statement; “corporate integrated reporting (IR) is a good move for integrating
different reporting norms”
The use of IR framework by wide number of private and public firms is following an
incrementing trend. A set of data can help to understand the stated fact in the first line of this
paragraph. Hence, approximately over 1,000 firms are being into integrated reporting for years.
In addition, more than 50% of COOs, CEOs and CFOs have started moving towards IR. A close
to 35% of same entities have planned moving to IT in nearing future. Adding to this, companies
listed on the Johannesburg Stock Exchange have already been into integrated reporting since
2010 (Business-humanrights.org 2019). In Japan alone the number of business that do integrated
reporting is over 150. In Japan, around 200 companies adopted integrated reporting
(Integratedreporting.org 2019). The list also includes countries such as Singapore, Malaysia, the