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What is an Integrated Report?
First there was sustainability reporting and now there is integrated reporting. And it's set to become the way companies report to their stakeholders. The aim of an integrated report is to allow stakeholders to gain a complete understanding of a company, its strategy and performance, and of how it is dealing with and has addressed its sustainability risks and impacts.
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Reference Sources on Integrated Reporting
The concept of integrated reporting is a relatively new one and hence there are no universally agreed standards or guidelines. But things are changing.The International Integrated Reporting Committee released its first discussion paper on a draft framework for an integrated report in September 2011. In South Africa, the Integrated Reporting Committee issued a discussion paper on a draft framework in January 2011. This section lists useful publications and reference sources on integrated reporting, as well as giving links to some actual company integrated reports.
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The International Integrated Reporting Committee (IIRC)
The IIRC was formed in July 2010. The IIRC brings together an impressive list of organisations, including leaders from the Global Reporting Initiative (GRI), The Prince’s Accounting for Sustainability Project, International Federation of Accountants (IFAC), International Accountings Standards Board (IASB), UNEP Finance Initiative, UN Global Compact, Carbon Disclosure Standards Board (CDSB), International Organization of Securities Commissions ( IOSC), and World Business Council for Sustainable Development (WBCSD)
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