task 6 only ?ABOUT INTEGRATED REPORTING The IIRCs long term…

task 6 only
ABOUT INTEGRATED REPORTING The IIRCs long term vision is a world in which integrated thinking is embedded within mainstream business practice in the public and private sectors, facilitated by Integrated Reporting () as the corporate reporting norm. The cycle of integrated thinking and reporting, resulting in efficient and productive capital allocation, will act as a force for financial stability and sustainability. aims to: Improve the quality of information available to providers of financial capital to enable a more efficient and productive allocation of capital Promote a

task 6 only
ABOUT INTEGRATED REPORTING The IIRCs long term vision is a world in which integrated thinking is embedded within mainstream business practice in the public and private sectors, facilitated by Integrated Reporting () as the corporate reporting norm. The cycle of integrated thinking and reporting, resulting in efficient and productive capital allocation, will act as a force for financial stability and sustainability. aims to: Improve the quality of information available to providers of financial capital to enable a more efficient and productive allocation of capital Promote a more cohesive and efficient approach to corporate reporting that draws on different reporting strands and communicates the full range of factors that materially affect the ability of an organization to create value over time Enhance accountability and stewardship for the broad base of capitals (financial, manufactured, intellectual, human, social and relationship, and natural) and promote understanding of their interdependencies Support integrated thinking, decision-making and actions that focus on the creation of value over the short, medium and long term. is consistent with numerous developments in corporate reporting taking place within national jurisdictions across the world. It is intended that the International Framework, which provides principles-based guidance for companies and other organizations wishing to prepare an integrated report, will accelerate these individual initiatives and provide impetus to greater innovation in corporate reporting globally to unlock the benefits of , including the increased efficiency of the reporting process itself. It is anticipated that, over time, will become the corporate reporting norm. No longer will an organization produce numerous, disconnected and static communications. This will be delivered by the process of integrated thinking, and the application of principles such as connectivity of information. is consistent with developments in financial and other reporting, but an integrated report also differs from other reports and communications in a number of ways. In particular, it focuses on the ability of an organization to create value in the short, medium and long term, and in so doing it: Has a combined emphasis on conciseness, strategic focus and future orientation, the connectivity of information and the capitals and their interdependencies Emphasizes the importance of integrated thinking within the organization. Integrated thinking is the active consideration by an organization of the relationships between its various operating and functional units and the capitals that the organization uses or affects. Integrated thinking leads to integrated decision-making and actions that consider the creation of value over the short, medium and long term. Integrated thinking takes into account the connectivity and interdependencies between the range of factors that affect an organizations ability to create value over time, including: The capitals that the organization uses or affects, and the critical interdependencies, including tradeoffs, between them The capacity of the organization to respond to key stakeholders legitimate needs and interests

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