Transition to Integrated Reporting - A Guide to Getting Started

Year Published

2023

Contributing Organizations

International Financial Reporting Standards (IFRS)

Type of Resource

Guidance

Languages

English

Relevant Topics

Core Topic

Disclosure Standards

Target Audience

All

Relevant Geography

Global

Resource Description

This is a "Getting Started” guide for organizations preparing to apply the IFRS Integrated Reporting Framework. It introduces key concepts, outlines the core content elements, and explains how integrated reporting connects strategy, governance, performance, and future value creation.

Why This Matters

Integrated reporting helps organizations communicate how they create value over time. This guide supports preparers in building more cohesive, decision-useful reports aligned with investor needs.

Key Insights

Provides an overview of the seven guiding principles and eight content elements of the Integrated Reporting Framework
Offers a step-by-step approach to implementation, including scoping, stakeholder engagement, and aligning existing disclosures
Emphasizes the importance of integrated thinking and cross-functional collaboration
Includes examples and practical tips to support preparers at different stages of readiness

Secondary File Resources

Secondary Resource Link(s)

Video: Perspectives on sustainability disclosure

Toolkit: How to apply the Integrated Reporting Framework with IFRS S1 and IFRS S2 - A Mapping Tool

FAQs: Integrated Reporting Framework

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