Integrated reporting and shareholder value

Integrated reports tell the complete story of value creation holistically in a concise manner

In February 2017, the Securities and Exchange Board of India (Sebi) had issued a circular advising the top 500 listed companies, which are required to publish Business Responsibility Reports (BRR) annually as part of their annual report, to voluntarily adopt integrated reporting from 2017-18. The International Integrated Reporting Council (IIRC) has issued the Integrated Reporting Framework. IIRC is a global coalition of regulators, investors, companies, standard setters, the accounting profession and non-government organisations (NGOs).

An integrated report is directed at investors, but is useful to other stakeholders as well. It tells the complete story of value creation holistically in a concise