Integrated reporting continues to be a hot topic for
preparers, investors and regulators. Mark O'Sullivan, PwC's
Director of Corporate Reporting, takes a look at where we are
following the 2013 reporting season.
It is that time of year when many are taking a deep breath after
the busy year-end reporting season, but what about integrated
reporting? Has it been embraced or did it get lost among the rush
of deadlines?
The Integrated Reporting Framework (the 'IR Framework')
was launched by the International Integrated Reporting Council
(IIRC) in December 2013. It was seen as an opportunity for entities
to begin assessing connectivity across their businesses and how to
communicate more relevant information more clearly. Application of
the Framework is not mandatory but is it making a difference to how
entities report?
