Integrated reporting content elements
The content elements organise the matters an integrated report addresses: organisational overview and external environment, governance, business model, risks and opportunities, strategy and resource allocation, performance, outlook, and basis of preparation and presentation. They are connected questions rather than compulsory isolated sections of identical length. Materiality and the organisation’s circumstances guide the explanation.
Worked example
A report explains how a supply risk affects resource allocation, performance and outlook, using connected information rather than repeating unrelated paragraphs under each heading.
Common mistake
Do not confuse the eight content elements with the seven guiding principles or the six capitals.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | SBL | Direct | September 2026–June 2027 |