integrated reporting

Integrated reporting contains information about:

Organisational overview and the external environment
Opportunities and risks
Strategy and resource allocation
Business model
Future outlook

As it says in the notes, where the appendix to chapter 26 contains a summary of IR, the aims are to:

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

ll point three is saying is that, for example, there is little point in making decisions without considering factors such as risk, opportunities, the environment etc. Decisions have to be integrated and make sense when viewed together and with the wider context.