Difference between revisions of "Integrated Reporting"
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== Definition == | == Definition == | ||
| − | '''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 is that communication about businesses' ''value creation'' and value preservation should be | + | '''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 == | == International Integrated Reporting Council == | ||
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== See also == | == See also == | ||
| − | *[[Financial Reporting]] | + | * [[Financial Reporting]] |
| − | *[[Triple Bottom Line]] | + | * [[Triple Bottom Line]] |
| + | * [[International Sustainability Standards Board]] | ||
== References == | == References == | ||
Revision as of 16:04, 11 May 2022
Definition
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.
