Integrated reporting

In this lesson

1. 0:00 Introduction to integrated reporting
2. 0:54 Objectives and benefits of integrated reporting
3. 2:03 The six capitals framework explained
4. 3:33 Guiding principles of integrated reporting
5. 4:30 Materiality and report quality standards
6. 5:09 Key content elements of integrated reports

About this lesson

Integrated reporting takes a holistic view of an organisation's performance by examining the relationships between its strategy, governance, and the six capitals it uses—financial, manufactured, intellectual, human, natural, and social and relationship. You'll explore the fundamental concepts behind integrated reporting, including the guiding principles of strategic focus, connectivity of information, and materiality, and discover what content an integrated report must include to give stakeholders a complete picture of value creation over the short, medium, and long term. This lesson is particularly relevant if you're studying Strategic Business Leader (SBL), Strategic Business Reporting (SBR), or other advanced modules that require you to understand corporate reporting frameworks beyond traditional financial statements. You'll see how integrated reporting connects business strategy to the capitals an organisation depends on, and how organisations communicate their ability to create value to providers of capital and other stakeholders. Understanding this framework will help you analyse case studies and exam scenarios where you need to assess how organisations manage resources and create sustainable value.

Duration: 7m