Integrated reporting is a process founded on integrated thinking that results in a periodic integrated report by
Question:
Integrated reporting is a process founded on integrated thinking that results in a periodic integrated report by an organization about value creation over time and related communications regarding aspects of value creation.
An integrated report is a concise communication about how an organization’s strategy, governance, performance, and prospects, in the context of its external environment, lead to the creation of value in the short, medium and long term.
The cycle of integrated thinking and reporting results in efficient and productive capital allocation and acts as a force for financial stability and sustainability.
Required
a) Using a company of your choice discuss the content of integrated report
b) Discuss the benefits that arises from practicing integrated reporting
Auditing and Assurance Services
ISBN: 978-0077862343
6th edition
Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws