What is Integrated Reporting?

provides relevant information (materiality) about strategy, Corporate Governance, behaviour and the prospects of the company and its connection with the economic, social and environmental context in which it operates;

provides a clear and concise representation of how an organization manages and creates value, both now and in the future;

reflects what might be termed integrated thinking, that is consideration of different resources/capital classes and their interrelations: financial capital, productive capital, human capital, intellectual capital, natural capital and social capital;

consistently combines the most relevant elements of corporate information which are currently reported separately (financial, corporate governance, management and sustainability reports), and shows the interconnections between them, explaining the way in which this affects the company’s ability to create value in the short, medium and long term.