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Integrated Reporting

This Statement on Management Accounting outlines both the guiding principles of integrated reporting and the content elements of an integrated report.

Ethernet Cables

Financial and management professionals who are trying to more accurately disclose sustainability performance can use this report to:

  • See how leading companies are putting the guiding principles of integrated reporting into practice
  • Provide information on the various content elements of an integrated report
  • Discuss different types of capitals and ways to construct metrics for these different types of capitals
  • Gain insights on how integrated reporting can be optimized through online technologies and communication practices
Key Insights:

Management accountants must be:

  • Aware of the increasing demand by investors for reliable nonfinancial sustainability reporting
  • Prepared for the added costs related to integrated reporting, especially the costs of new information systems, skilled people, and proprietary disclosures risks
  • Able to communicate the benefits of integrated reporting to build the business case for it
  • Familiar with a set of guiding principles for the preparation of an integrated report, such as those outlined in the IIRC Framework
  • Able to develop a way to assess materiality, which stakeholders will be addressed, and the relative weights to assign to issues and audience members


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