Organisations are increasingly preparing integrated reports to communicate their value creation story effectively. However, determining the appropriate disclosures for an integrated report can be challenging as it involves efficiently leveraging information from other reports to benefit stakeholders.
As a result, following the application of integrated reporting, organisations might no longer have to prepare numerous reports. Therefore, determining the information to include in these reports becomes crucial. One guiding principle in the Integrated Reporting Framework is the materiality of information, defined as information that could substantively affect the organisation’s ability to create value in the short, medium, or long term. It considers positive and negative information or matters, risks and opportunities, and the positive and adverse impacts on performance.
