The Quality of Integrated Reporting Around the World

Integrated reporting is a business process that culminates in the publication of a report that explains how an organization creates value over the short-, medium-, and long-term. In terms of content and time horizon, an integrated report is similar to a company’s long-term plan.

The first integrated reports were published in the early 2000s by corporate pioneers that did not have generally accepted standards or a common framework to guide the preparation of their reports. Every report was unique in the way it reflected each organization’s thinking about what content would best improve a readers’ understanding of the company. The … Read more