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Long Term Value Creation Through Integrated Reporting

Questions and Answers for Professional Accountancy Organizations (PAOs)
IFAC
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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 this Q&A we answer 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?




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