Integrated reporting <IR>

Integrated reporting (<IR>) is a new approach to corporate reporting which is rapidly gaining international recognition.

The International Integrated Reporting Council (IIRC)’s framework for <IR> launched in December 2013.

About <IR>

<IR> demonstrates how organisations really create value:

  • It is a concise communication of an organisation’s strategy, governance and performance
  • It demonstrates the links between its financial performance and its wider social, environmental and economic context
  • It shows how organisations create value over the short, medium and long term

Browse the IIRC database of <IR> examples.

Why use <IR>?

Increasingly, businesses are expected to report not just on profit but on their impact on the wider economy, society and the environment. Integrated reporting gives a ‘dashboard’ view of an organisation’s activities and performance in this broader context, which will:

  • Enable more effective decision making at board level
  • Improve the information available to investors
  • Encourage more integrated thinking and business practices

Using <IR> to create value and tell the full story

We have produced a guide and toolkit for C-suites encouraging the adoption of <IR>. 'Tomorrow’s business success' shows how chairmen, CEOs and CFOs can use <IR> to help create value and effectively tell the full story.

Download the guide and toolkit.

Current perceptions of <IR>

We surveyed C-suite members of CIMA and the American Institute of CPAs (AICPA) about their views on their current reporting and their perceptions of <IR> as a reporting framework. The results of the survey provide valuable insights for both the authors and audiences of corporate reports.

Download the survey results at CGMA.org

CIMA and <IR>

CIMA plays a key role in the IIRC: Chief Executive Charles Tilley sits on the IIRC Council and also chaired the IIRC Technical Task Force, the body responsible for developing the first version of the <IR> framework. 

Integrated reporting is actively helping us to become a better and more accountable organisation. It causes us to think beyond compliance and financial reporting to deeply examine all the ways in which we deliver sustainable value, and is a highly practical way of redefining how business is done.

More information