Integrated Reporting is a holistic approach to corporate reporting that combines financial and non-financial information to provide a comprehensive view of an organization's performance and value creation over time. It aims to enhance transparency and accountability by focusing on how an organization’s strategy, governance, and performance lead to sustainable value creation in the short, medium, and long term.

Integrated Reporting

corporate reporting

financial information

Non-financial information refers to data that is not expressed in monetary terms but is crucial for assessing a company's overall performance, risks, and opportunities. It includes metrics related to environmental, social, and governance (ESG) factors, which are increasingly important for stakeholders in evaluating long-term sustainability and ethical impact.

non-financial information

comprehensive view

organization's performance

Value creation is the process by which businesses generate economic, social, or environmental benefits that exceed the costs associated with delivering them, ultimately enhancing stakeholder wealth. It involves understanding customer needs, leveraging resources efficiently, and fostering innovation to achieve sustainable competitive advantage.

value creation

Transparency refers to the practice of being open, honest, and straightforward about various activities, decisions, and processes, ensuring that stakeholders have access to the necessary information to make informed decisions. It is crucial for building trust, accountability, and integrity in both organizational and personal contexts, fostering a culture of openness and collaboration.

transparency

Accountability is the obligation of individuals or organizations to account for their actions, accept responsibility, and disclose results in a transparent manner. It is a cornerstone of ethical governance and effective management, fostering trust and integrity in relationships and systems.

accountability

organization’s strategy

Governance refers to the frameworks, processes, and systems by which organizations, institutions, or societies are directed, controlled, and held accountable. It encompasses the mechanisms through which power and authority are exercised, ensuring transparency, accountability, and stakeholder participation in decision-making.

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