International Integrated Reporting Framework

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The <IR> Framework embeds integrated reporting and integrated thinking into annual reporting cycles, operating activities and strategic planning. Integrated reporting’s goal is to communicates how an organization’s strategy, governance, performance and prospects, in the context of its external environment, create preserve or erode value in the short, medium and long term. The process of preparing an integrated report generates internal benefits, such as improved risk management and decision making. Users of integrated reports – from providers of financial capital to supply chain partners to local communities – also stand to benefit through an improved understanding of how organizations create, preserve or erode value.[1]