Integrated report

An integrated report explains how an organisation’s strategy, governance, performance and prospects interact to create, preserve or erode value over time. The International Integrated Reporting Framework promotes connected thinking about the organisation and its resources and relationships. It is broader than a list of financial statement balances and considers short-, medium- and long-term value creation. Report content and any legal obligation depend on the reporting framework and jurisdiction; avoid presenting the framework as an automatic replacement for required financial statements or sustainability disclosures.