Most organisations recognise the growing influence of integrated reporting on value-creation storytelling for investors. The ability for organisations to communicate concisely and comprehensively while providing a link between financial and non-financial capitals is an important insight derived from an integrated report.
When overlaid against the global adoption of the IFRS sustainability disclosure standards, IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures), the case for integrated reporting is more compelling, driving change across the corporate reporting landscape.