Integrated Reporting Framework

Running head: INTEGRATED REPORTING
Integrated Reporting
Name of the Student
Name of the University
Author’s Note

1INTEGRATED REPORTING
Executive Summary
The main aim of this report is to analyze various aspects of Integrator Reporting (IR) like
purpose, benefits and guiding principles. Another major aim of the report is to check the
compliance of Lendlease with the guiding principles of IR. The first two parts of the report
involves n showing the purpose and benefits of IR. The next part discusses about the two major
guiding principle of International IR framework. The last part of the report involves in showing
how Lendlease uses the guiding principles of IR in their annual report.

2INTEGRATED REPORTING
Table of Contents
Introduction......................................................................................................................................3
Purpose of IR...................................................................................................................................3
Benefits of IR...................................................................................................................................4
Guiding Principles of the International IR Framework...................................................................5
Use of IR Guiding Principles by Lendlease....................................................................................7
Conclusion.......................................................................................................................................8
References......................................................................................................................................10

3INTEGRATED REPORTING
Introduction
In today’s business world, Integrated Reporting (IR) is considered as one of the major
factors for the disclosure of both the financial as well as non-financial information of the
business organizations (de Villiers, Rinaldi and Unerman 2014). An integrated report is regarded
as a concise communication that shows how the business organizations create value with the
assistance of strategies, governance and performance. The main focus of the applied principles
and concepts of IR is to bring greater cohesion and efficiency in the reporting process by the
adoption of integrated thinking (Adams 2015). The existence of some of the major guiding
principles can be seen in the reports of the International Integrated Reporting Council (IIRC).
While adopting IR as the reporting tool, it is the obligation of the business entities to comply
with all of these guiding principles. This particular aims in the examination of the compliance of
Lendlease, a property and infrastructure group of Australia, with two of the guidance principles
of IR.
Purpose of IR
It needs to be mentioned that IR has some major purpose. The main purpose of IR is to
provide explanation to the provider of financial capital on how the business organizations create
value over time (Flower 2015). Thus, it can be said that all the stakeholders of the business
entities can become majorly beneficial from the implementation of IR as their reporting tool. It
can be considered as the overall purpose of IR in the companies. Apart from this, IR has some
other crucial purposes (Abeysekera 2013). One of the major purpose of IR in the business
entities is to bring improvement in the quality of information available for the users of financial
statement and the providers of financial capital so that more efficient and productive allocation