Skip to main content

CIMA F2 · Management Level

D. Integrated reporting and sustainability reporting

This section covers integrated reporting principles, the six capitals framework, and how organisations communicate financial and non-financial information to demonstrate value creation. You'll explore stakeholder engagement strategies and holistic performance communication within the CIMA management accounting context.

  • 5 lessons
  • 2 modules
  • 1.5h of video
  • ~10% of the exam
Start the first lesson → About the CIMA F2 course

What you'll learn

By the end of D. Integrated reporting and sustainability reporting.

  • Explain the principles and framework of integrated reporting and its relevance to modern organisations
  • Identify the six capitals and describe how they contribute to organisational value creation
  • Describe the role of stakeholder engagement in integrated reporting and communication
  • Analyse how organisations integrate financial and non-financial information in performance reporting
  • Evaluate the effectiveness of integrated reporting in communicating organisational performance holistically
  • Apply integrated reporting concepts to assess how organisations demonstrate value creation across multiple dimensions

The lessons

5 lessons, module by module.

Integrated reporting

2 lessons
  1. 1 Integrated reporting - part 1 10m
  2. 2 Integrated reporting - part 2 17m

Sustainability reporting (2026 syllabus update)

3 lessons
  1. 1 Introduction to sustainability reporting 19m
  2. 2 IFRS S1 21m
  3. 3 IFRS S2 21m

Questions

About D. Integrated reporting and sustainability reporting.

What does the Integrated Reporting section cover?

This section covers the principles and framework of integrated reporting, including the six capitals model (financial, manufactured, intellectual, human, social, and natural capital). You'll learn how organisations communicate value creation across these capitals, the importance of stakeholder engagement in reporting processes, and how to integrate financial and non-financial information for comprehensive performance communication.

Is this section important for the F2 exam?

Yes, integrated reporting is a key component of the F2 syllabus and is regularly tested in the objective test. You should expect questions assessing your understanding of the six capitals framework, integrated reporting principles, stakeholder communication, and value creation concepts. Strong knowledge of this section is essential for exam success.

Ready to study CIMA F2?

Get through your exams.
Get on with your life.

The full CIMA F2 course, every section and lesson, with lifetime access.

See CIMA F2 pricing