Robert Bruce reviews the implications of the International Integrated Reporting Committee (IIRC) discussion paper and the current appetite for the implementation of integrated reporting. Quoting Black Sun's latest research into integrated reporting within the G20, it is evident that companies are on the journey towards integration, with South Africa leading the way. 

Sallie Pilot, Director of Research at Black Sun said, “Our research points to a gap between the political aspirations of G20 nations, and the very real challenges faced by businesses in those countries when they try to implement integrated reporting guidelines. Most companies understand that the role of business has changed, that it is no longer sufficient or acceptable for companies just to make money. That they have to behave well in the pursuit of profit and growth, and balance the interests of society and the environment alongside financial success. As many businesses across these same markets continue to falter from the effects of recession, it’s vital for regulation to focus on guidelines and frameworks which are helpful, achievable and simplify the integrated reporting process.”

To see the full article please go to: Deloitte IAS Plus - The Bruce Column: Going for Long-Term Value