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what is integrated reporting ?

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › what is integrated reporting ?

  • This topic has 3 replies, 3 voices, and was last updated 10 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
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  • November 21, 2014 at 1:08 pm #211904
    pagermm
    Member
    • Topics: 13
    • Replies: 13
    • ☆

    dear Mike,

    I look at some articles from internet. but still can’t get it. what is integrated reporting ? does it combine financial reporting and sustainability report ? thanks

    November 22, 2014 at 9:13 am #212102
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23309
    • ☆☆☆☆☆

    Yes, you could look upon it as that.

    Basically, it’s a process of overall thinking (integrated thinking) that results in a regular (say, monthly) report by a company, or indeed any organisation, about the company’s success and prospects of success in its efforts at value creation

    The report itself is a communication document that analyses how the company’s strategy, governance, its performance and prospects have lead to the creation of value over time – short, medium and long term

    Ok?

    November 24, 2014 at 9:35 am #212593
    huongnt
    Member
    • Topics: 4
    • Replies: 11
    • ☆

    Dear Mike,

    What material should we read to have clearer picture of this topic? Can you guide us some issues we should care of this topic and some example questions?
    Thanks a lot.

    November 24, 2014 at 4:26 pm #212716
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23309
    • ☆☆☆☆☆

    I’ve just answered this question (from another student) on the P1 ask the tutor forum!

    Read the bulleted points on this site in the course notes, get hold of a study text from a reputable publisher and read the relevant chapter, put “integrated reporting” into google or other search engine and you’ll find rafts of information / articles in there

    And do it soon! I believe that there is a very strong chance that IR will appear in December

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