Integrated Reporting

Question 1

What is integrated reporting:

Answer 1

Reporting with the aim to align capital allocation, corporate behaviour, improve financial stability and promote sustainable development.

Question 2

Key drivers behind Integrated Reporting:

Answer 2

• Global reporting trends
• New technology
• Transparency, inclusiveness and trust
• Materiality
• Stakeholder engagement - driving reputation management
• Avoiding short-termism
• A new value paradigm

Question 3

The 6 Capitals of Integrated Reporting:

Answer 3

1) Financial capital
2) Manufactured capital
3) Intellectual capital
4) Human capital
5) Social and relationship capital
6) Nature capital

Question 4

6 Business model principles to integrated thinking, which are the key activities overseen and governed by management:

Answer 4

Creating value today,
Sustaining value tomorrow.

• Purpose
• Governance
• Culture
• Strategy
• Risk & Opportunities
• Performance

Question 6

Barriers to Integrated Thinking:

Answer 6

1) Bureaucratic processes.
2) Siloed, short-term thinking and a desire to protect territory.
3) Internal breakdowns in trust and an unwillingness to collaborate.
4) Inability to convert large sets of data.
Etc.