A comparative analysis of Integrated Reporting in ten countries

Published in March 2019 by Professor Bob Eccles, Michael Krzus and Carlos Solano, this paper explores the extent to which companies around the world are using the <IR> Framework to prepare their reports and whether country-to-country differences exist in the content and quality of integrated reports. The authors selected five companies from each of the following countries: Brazil, France, Germany, Italy, Japan, The Netherlands, South Africa, South Korea, United Kingdom, and the United States for the study. Top honours go to the SA reports and the work of the IRC of SA is mentioned as a factor in the success and quality of reporting. Read more here.

Corporate Reporting Dialogue

The Corporate Reporting Dialogue aims to achieve greater coherence, consistency and comparability between different reporting frameworks.

Global IR examples database

The IIRC has a database of emerging practice in Integrated Reporting, illustrating how organisations report material information about their strategy, governance performance and prospects in a clear, concise and comparable format. You can access the global IR examples database here.

Factors associated with better quality Integrated Reporting

This document, prepared by the Centre for Critical Accounting and Auditing Research at the University of the Witwatersrand, outlines the benefits and drivers of better quality reporting. Impediments to high quality reporting are also covered.

Insights into integrated reporting 3.0: the drive for authenticity

Released in May 2019, this ACCA report examines the reporting practices of organisations in the International Integrated Reporting Council’s <IR> Business Network. It highlights the progress made towards integrated reporting over the past year, discusses the challenges that preparers face, and gives practical recommendations to guide more organisations on the path to integrated reporting.

ACCA’s Insights into Integrated Reporting

The March 2018 “Walking the talk report analysed 45 reports produced during 2017 to highlight progress made and challenges faced, and provide practical recommendations.

Mazars publication: Integrated Reporting: Towards a Global Adoption?

Published in September 2018, Mazars carried out a benchmark analysis on 20 corporate reports published by insurers and reinsurers in 2016. The study highlights the main differences between integrated reports and financial/CSR reports and, secondly, to introduce industry best practices in terms of integrated reporting and communication, in a follow-up study from 2015. The paper aims to share learnings and best practices to support implementation of the International <IR> Framework. Read more here.

KPMG Global Survey of Audit Committees

The 2017 Global Audit Committee Pulse Survey by KPMG’s Audit Committee Institute surveyed more than 800 non-executive directors from 42 countries.

Insights into integrated reporting: challenges and best practice responses

This 2017 report by ACCA examines the reporting practices of organisations in the IIRC’s <IR> Business Network. It highlights the concrete benefits and challenges that the early adopters have experienced, and gives practical recommendations to guide more organisations on the path to Integrated Reporting.

Materiality and conciseness in Integrated Reporting

This 2016 study by ACCA, IAAER and the IIRC explores the issues of materiality and conciseness in Integrated Reporting from the perspectives of corporate report preparers, company auditors and users of reports.

Accountants endorse IR

The International Federation of Accountants released a policy paper “Enhancing organizational reporting: Integrated Reporting key” setting out its strong support for integrated reporting.

The Internal Auditors view on IR

The IIA South Africa released a publication “Integrated Reporting: Tip of the Iceberg”.

Company benefits

This international research study, “Realizing the benefits: The impact of integrated reporting“, unearths some of the benefits reporting companies are experiencing from their integrated reporting.

Tomorrow’s Business Success

This report, “Tomorrow’s business success“, explains how using integrated reporting can create value and effectively tell the full story. You can also access the summary and toolkit here.


Tomorrow’s Company has an interesting guide on stakeholders, “Tomorrow’s Relationships – Unlocking Value“. And there is a useful compendium of relationship tools and frameworks. You can also access a toolkit as well as a roadmap toolkit here.

The UK’s Strategic Report

The UK’s Financial Reporting Council released “Guidance on the Strategic Report and is quoted saying reports that follow the guidance should result in reporting that is consistent with the International <IR> FrameworkYou can read more here.

Enhanced Organisational Reporting

IFAC’s policy and position paper on “Enhanced Organizational Reporting” emphasises the importance and usefulness of reporting broad-based information beyond that which is provided in traditional financial reporting.

Principles for Effective Business Reporting Processes

This International Good Practice Guidance, “Principles for Effective Business Reporting Processes” from the IFAC Professional Accountants in Business (PAIB) Committee helps organisations with the principles of effective reporting processes.

The ICGN’s guidance on non-financial reporting

The International Corporate Governance Network (ICGN) has a number of useful publications on best practice in corporate governance and reporting. Visit the ICGN website to access these publications.

 Articles regarding balanced reporting

The power of balanced reporting, by Rob Worthington-Smith, Trialogue, March 2015

G4 Inside Out – “Balanced Reporting, May 2015