Integrated Reporting

From Open Risk Manual


Integrated Reporting, in the context of Sustainable Finance, denotes the aspiration to include into conventional Financial Reporting additional and suitably integrated representation of an entity's (company) financial and Sustainability related information (a variety of possible non-financial data).

The objective of integrated reporting is that communication about businesses' value creation and value preservation should be fully integrated in corporate reporting.

International Integrated Reporting Council

The International Integrated Reporting Council (IIRC) was convened in order to aid businesses and investors to adopt Integrated Reporting. The IIRC was formerly known as the International Integrated Reporting Committee.

See also