IR-A Powerful Tool for Governance, Strategy and Performance

Abstract

Integrated Reporting helps the company manage processes and activities in a more effective way and, most importantly, build awareness of the heterogeneous capitals, resources, and relationships used and affected. Corporate reporting, and the thinking that has to accompany it, are Board room issues. This is where strategy, performance and the development and communication of long-term value are best understood, aligned and led. This view is endorsed by the International Corporate Governance Network (ICGN) who's revised Global Governance Principles now includes the recommendation that boards should produce an integrated report. Reporting is firmly placed among the responsibilities of top management.