Guidance & Support Tools
Published: Nov 10, 2015
Materiality in Integrated Reporting
Guidance for the Preparation of Integrated Reports
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.
Copyright © 2019 The International Federation of Accountants (IFAC). All rights reserved.
You must be signed in to the IFAC website in order to submit a comment. If you do not have an account, please register below. IFAC respects your privacy and will not send you unsolicited email or spam. You can subscribe to IFAC publications, change your subscription preferences, or manage your user profile at any time.