Integrated reporting

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Integrated reporting (IR, or <IR> in International Integrated Reporting Council publications) in corporate communication is a "process that results in communication, most visibly a periodic “integrated report”, about value creation over time. An integrated report is a concise communication about how an organization's strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term."^[1]

It means the integrated representation of a company's performance in terms of both financial and other value relevant information. Integrated Reporting provides greater context for performance data, clarifies how valuable relevant information fits into operations or a business, and may help make company decision making more long-term. While the communications that result from IR will be of benefit to a range of stakeholders, they are principally aimed at providers of financial capital allocation decisions.

IR helps to complete financial and sustainability reports. A framework has been published, but some questions remain in order to know how to apply it. Do we need a new report? Do we need one report ?^[2] Will this report be useful for investors, and for other stakeholders?^[3] Other questions could have been raised, such as who is really working for an integrated reporting, and who has interests in it.

In June 2021, the International Integrated Reporting Council and the Sustainability Accounting Standards Board announced their combination to form the Value Reporting Foundation (VRF).^[4] In November 2021, the IFRS Foundation announced it would consolidate the VRF and Climate Disclosure Standards Board with its own newly formed International Sustainability Standards Board by June 2022.^[5]