Preparing Future-Ready Professionals
Materiality in Integrated Reporting
Guidance for the Preparation of Integrated Reports
IFAC
Nov 10, 2015 | Guidance & Support Tools
32 Pages
English
The International Integrated Reporting Council and IFAC released the publication, which offers guidance for preparing integrated reports. It supports the International Integrated Reporting <IR> Framework by explaining materiality, and the corresponding materiality determination process, in the context of integrated reporting. It also outlines expectations for materiality-related disclosures.
Integrated reporting enhances the way organizations think, plan and report the story of their business. Organizations use integrated reporting to communicate a clear, concise, integrated story that explains how all of their resources create value. It also helps businesses to think holistically about their strategy and plans, make informed decisions, and manage key risks to build investor and stakeholder confidence and improve future performance.
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Related Resources
- Consultation Paper, Extended External Reporting Assurance
- Creating Value for SMEs through Integrated Thinking
- Long Term Value Creation Through Integrated Reporting
- Professional Accountants as Business Partners and Value Enablers
- Understanding and Communicating Value Creation
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