The document provides an overview of an integrated reporting framework for a board of directors. It includes sections on board reporting requirements, typical reporting frameworks, guiding principles, dashboard examples, and content areas. The framework aims to provide concise, reliable information on strategic objectives and performance, business management, risks, finances, quality, benchmarks, and stakeholder engagement. Dashboards include strategic outcomes, company profile, financial performance, and business development. Key principles are strategic focus, connectivity of information, future orientation, and responsiveness.

1. Board
Reporting Framework

2. Research
(Source: IIRB: Towards Integrated Reporting – Communicating Value in the 21st Century)
(Source: David Parmenter – Limit the time spent on Board Reporting)
(Source: IIRB: Towards
Integrated Reporting – Communicating Value in the 21st Century)
(Source: Damon Kitney – Directors need to set agenda)

3. Basics
1. What information do we need to fulfil our role?
2. What is the information telling us?
3. What do we need to do about it?
4. How will this be done?
5. How will we know when we it has been done?

4. Typical Requirements

5. Objective

6. Framework Overview
1.1
2.1
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3.1 Strategic
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Objectives
3.6
Benchmarking
and Evaluation
3.7 Client
and Stakeholder
Engagement
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3.5 Quality
Management
1.4 Responsiveness and stakeholder inclusiveness
1.3
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3.4 Financial
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3.3 Risk and
Compliance
2.3
1.5
2.4
3.2 Business
Management
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Futu
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tatio
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and Strategies
Key
1. Guiding Principles
2. Reporting Dashboards
3. Content Areas

7. Framework Principles
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1.5
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3.1 Strategic
Objectives and
Strategies
3.2 Business
Management
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3.3 Risk and
Compliance
3.4 Financial
Management
3.5 Quality
Management
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1.5 Conciseness, reliability and
materiality - provides concise, reliable
information that is material to assessing
the companies ability to create and
sustain value in the short, medium and
long term.
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1.2 Connectivity of information - shows the
connections between the different components
of A companies business model, external
factors and the various resources and
pa
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of
relationships on which The company and its
Pr
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performance depend.
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3.6
Benchmarking
and Evaluation
3.7 Client
and Stakeholder
Engagement
2.3
Fina
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1.1 Strategic focus - provides insight into a
companies strategic objectives, and how
those objectives relate to its ability to create
and sustain value over time.
1.3 Future orientation - includes The
companies expectations about the future,
as well as other information to assess
future prospects or uncertainties it faces.
Key
1. Guiding Principles
1.4 Responsiveness and stakeholder inclusiveness
2. Reporting Dashboards
1.4 Responsiveness and stakeholder
inclusiveness - provides insight into the companies
relationships with its key stakeholders and how and to
what extent the company understands, takes into
account and responds to their needs.
3. Content Areas

8. Framework Reporting Dashboards
LEAD Dashboards – Future State Focussed
LEAD Dashboards – Indicators of what is about to occur
2.2 Company Profile Dashboard
2.1 Strategic Outcomes Dashboard
The Company Profile dashboard provides a concise
description of the companies current market share, its
reputation and the results of offered Programs, Products
and Services.
The Strategic Outcomes dashboard is a future focussed dashboard that
measures the performance of a companies Key Performance Indicators (KPI)
linked to strategic objectives and strategies.
Content to be reported
3.1 Strategic Objectives and Strategies
3.7 Client and Stakeholder Engagement
Audience
Internal and External
2 .1
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2.2
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3.1 Strategic
Objectives and
Strategies
Content to be reported
3.5 Quality Management
3.6 Benchmarking and Evaluation
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Audience
Internal and External
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3.6
Benchmarking
and Evaluation
3.7 Client
and Stakeholder
Engagement
ial P
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3.5 Quality
Management
2.3
Fina
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3.4 Financial
Management
nce
D
3.3 Risk and
Compliance
3.2 Business
Management
Dev
Audience
Internal ONLY
s
ines
Content to be reported
3.2 Operations Management
3.3 Risk and Compliance
Bus
The Business Development Dashboard provides
a series of indicators that measure critical areas
of business improvement that include core
capability development, risk mitigation,
governance structures, resource utilisation, etc.
ash
boa
rd
2.4
2.4 Business Development
Dashboard
LAG Dashboards – Current State Focussed
LAG Dashboards – Measures on activity/process that has occured
2.3 Financial Performance
Dashboard
The Financial Performance Dashboard provides a series
of indicators that measure the key financial performance
information necessary to monitor return on investment,
revenue growth and the financial sustainability.
Content to be reported
3.4 Financial Management
Audience
Internal ONLY

9. Framework Content Areas
3.1. Strategic Objectives and Strategies – These dashboards and supporting
reports must provide essential context by identifying:
Vision, principal activities, market share, products and services.
Business model, value drivers and critical stakeholder dependencies;
What makes the company unique and able to realise value in the future
The commercial, social and environmental context within which the business operates.
3.2. Business Management - These dashboards and supporting reports must
provide essential context by identifying:
Resources and relationships that are key to the companies success.
KPI’s (Key Performance Indicators) and KRA’s (Key Result Areas) regarding strategic
objectives and related strategies – including how the business fared against its targets.
Critical governance structures and decision making processes.
3.1 Strategic
Objectives and
Strategies
3.3. Risk and Compliance – These dashboards and supporting reports must
provide essential context by identifying:
Key risks and opportunities – including processes to determine and manage/ mitigate
risks and opportunities.
Significant laws and regulations that affect the companies ability to create and sustain
value in the short, medium and long term
3.2 Business
Management
3.3 Risk and
Compliance
3.4 Financial
Management
3.5 Quality
Management
3.4. Financial Management – These dashboards and supporting reports must
provide essential context by identifying:
The financial viability of the business in the short, medium and long term.
The profitability and financial performance of Programs, Products and Services
3.5. Quality Management – These dashboards and supporting reports must provide
3.6
Benchmarking
and Evaluation
3.7 Client
and Stakeholder
Engagement
essential context by identifying:
The extent to which quality standards, criteria, guidelines and frameworks have been
met (including the outcomes achieved) during the lifecycle of a Program, Product or
Service.
3.6. Benchmarking and Evaluation –These dashboards and supporting reports
must provide essential context by identifying:
The impact and the continued availability, quality and affordability of Programs,
Products and Services (including the impact (both positive and negative) on the
resources and relationships on which it depends.
Customer, Market and Industry benchmarks of performance comparable to
competitors.
3.7. Client and Stakeholder Engagement – These dashboards and supporting
reports must provide essential context by identifying:
Key stakeholders, their legitimate needs, interests and expectations.

10. Framework Dashboards
Strategic Outcomes Dashboard
Value Proposition
Customer Analysis
Demand
Target
YTD
Measure
Participants
XXX
Profitability Analysis
Demand
Actual
Performance Trending
Participants Variance Target to
to Forecast
EOFY
YTD
XXX
XX
Measure
Performance
Target
Key Result Areas
Customer
Evaluation
X out of 5
Average
feedback score
for the QTR
Performance
to Target
X out of 5
$X,XXX,XXX
$XXX,XXX
X%
$X,XXX,XXX
$X,XXX,XXX
$XXX,XXX
X%
Profit
$X,XXX,XXX
$X,XXX,XXX
$XXX,XXX
X%
Performance
to Target
Trending
Objective 1
Objective 3
Objective 2
Objective 4
Objective 5
Objective 6
Comments: Insert comments here. Update trend indicators for reporting period
Comments: Insert comments here. Update trend indicators for reporting period
KEY PERFORMANCE INDICATOR
KEY PERFORMANCE INDICATOR
KEY PERFORMANCE INDICATOR
Business Growth
Brand Development
Financially Viability
Status – Insert comments here
Update indicator above for reporting period
Status - Insert comments here
Update indicator above for reporting period
Status – Insert comments here
Update indicator above for reporting period
S2 – Strategy #2
Strategy Objective:
Strategic Objective:
Strategy Activities
Completed last QTR (QTR X 20XX-XX):
Insert comments here
Planned next QTR (QTR X 20XX-XX)
Insert comments here
CEO Comments:
Insert comments here
Strategy Activities:
Completed last QTR (QTR X 20XX-XX):
Insert comments here
Planned next QTR (QTR X 20XX-XX)
Insert comments here
CEO Comments:
Insert comments here
CEO Summary:
le
p
KEY PERFORMANCE INDICATOR
KEY PERFORMANCE INDICATOR
Sector Participation
Customer Feedback
Status - Insert comments here
Update indicator above for reporting period
Status – Insert comments here
Update indicator above for reporting period
S3 – Strategy #3
S4 – Strategy #4
S5 – Strategy #5
Strategic Objective:
Strategic Objective:
Strategic Position:
Strategy Activities:
Completed last QTR (QTR X 20XX-XX):
Insert comments here
Strategy Activities:
Completed last QTR (QTR X 20XX-XX)
Insert comments here
Planned next QTR (QTR X 20XX-XX)
Insert comments here
Planned next QTR QTR X 20XX-XX)
Insert comments here
CEO Comments:
Insert comments here
CEO Comments:
Insert comments here
m
a
x
E
S1 – Strategy #1
Strategies
Variance to
target
$X,XXX,XXX
Revenue
Comments: Insert comments here. Update trend indicators for reporting period
Actual YTDDay/Month/
Year
Expenses
XX
Budget YTD Day/Month/
Year
Strategy Activities:
Completed last QTR (QTR X 20XX-XX):
Insert comments here
Planned next QTR (QTR X 20XX-XX)
Insert comments here
CEO Comments:
Insert comments here
Legend
Insert comments here
Trend
Indicator
Increase / Exceeding
Forecasts
KPI/Objectives
Achieved
No Change /
Not Measured
On Target to Meet
KPI/Objectives
Relevance
DET
Cath
ISQ
Decrease /
Forecasts not
achieved
Further Work
required to meet
KPI/Objectives
ALL
Dashboard developed by:
Trending

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