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?

Download the document (pdf)