FEE Factsheet on Integrated Reporting
Summary
FEE has issued a factsheet on Integrated Reporting, which is available here.
The factsheet covers;
* What is meant by integrated reporting?
* The key principles of integrated reporting
* International Integrated Reporting Committee
* FEE and integrated reporting.
Integrated reporting is a holistic approach to enable investors and other stakeholders to understand how an organisation is really performing. Addressing the wider as well as longer-term consequences of decisions and actions, an integrated report makes clear the link between financial and non-financial value. The relationship between an organisation's strategy, governance and business model should be transparent through such reporting. It also gives an analysis of the impacts and interconnections of material opportunities, risks and performance across the value chain.