Integrated Reporting: A Jurisdictional Review on the Progress of Implementation

Description

This work focuses on implementation progress of Integrated Reporting (IR) in various jurisdictions covering developed and emerging economies. Insights into IR are provided, giving theoretical and regulatory foundations. The International Integrated Reporting Council (IIRC) published the first IR framework in 2013 and issued a revised version in 2021. This framework outlines the importance for corporate reporting to include other capitals, other than financial capital, in the reporting of how an organisation created, maintained or diminished value over a certain period. The IR framework considers six capitals namely financial, natural, human, intellectual, manufactured and social and relationship capitals.

In this book, the progress of IR implementation is reviewed for the European Union, the United States, Brazil, Malaysia, India and South Africa. Among these jurisdictions, IR is mostly voluntary except for South Africa and Brazil where IR is compulsory for listed companies. This work is pioneering as one of the writings where IR progress in both developed and emerging economies is consolidated in one reading.