“An integrated report is a short and concise communication of how an organization’s strategy, management, performance and expectations from the future create value in the short, medium and long term in the context of the external environment in which it is located.” (IIRC).
It is a report that clearly articulates the link between the major financial and sustainability issues of company activity and how sustainability issues are integrated into the long-term strategy to continue value creation.
Integrated reporting combines the most important information contained in the organization’s current reports and connects them with each other, explaining how these affect the organization’s value creation today and in the future.
- Increasing the quality of the information provided to financial report users
- Bringing a more holistic and efficient approach to corporate reporting
- Strengthen accountability and manageability elements for a broad base of capital (finance, manufactured, intellectual, human resource, social, relational and natural)
- It aims to encourage short, medium and long term value creation.