Integrated reporting is critical to long term value creation. Since IFAC issued Policy Position Paper 8, Enhanced Organizational Reporting: Integrated Reporting Key, professional accountancy organizations (PAOs) and other interested organizations have raised various issues and questions as they explore and encourage integrated reporting.
In a Q&A IFAC answers common questions about integrated reporting, such as:
- Why does IFAC see integrated reporting as important?
- How does integrated reporting differ from and relate to other reporting frameworks?
- What is value in the context of integrated reporting?
- How does integrated reporting fit within the corporate reporting landscape?
- How can a multi-capitals approach be made more practical helping organizations capture relevant aspects of value creation?
- Can all organizations implement integrated reporting?
- How can professional accountancy organizations advance integrated reporting?