Integrated reporting guiding principles
The guiding principles shape how an integrated report communicates its value story: strategic focus and future orientation, connectivity, stakeholder relationships, materiality, conciseness, reliability and completeness, and consistency and comparability. They work together and require judgement where aims create tension. They differ from the framework’s content elements and six capitals.
Worked example
A report connects strategy, risks and performance in a concise explanation while retaining material adverse information instead of presenting only successes.
Common mistake
Do not omit important information merely to shorten a report or replace the seven principles with a list of capitals.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | SBL | Direct | September 2026–June 2027 |