The presentation discusses integrated reporting (IR), which merges financial and non-financial information to communicate business value, emphasizing its importance for various stakeholders. It addresses misconceptions about IR, outlines its objectives, practical steps for implementation, and the benefits for reporting organizations, investors, and regulators. The document also highlights challenges in establishing standards and the need for a shift in reporting practices in India.

1. Presentation on Integrated Reporting
given at ICSI-CCGRT-17th R-MSOP Batch –
JAN -2013
Group Members:
 Ankush Lawte
 Saurabh Deole
 Shailesh Rakhasiya
 Shweta Agarwal

2. Introduction of Integrated Reporting
1. Misconception of Integrated Reporting
2. Concept of Integrated Reporting
3. IIRC

3. Misconception of IR
It is not an accounting of trees saved,
carbon offset purchased or funds donated
Reporting for reporting sake
Sustainability report
appended to financial report
Marketing, advertising

4. Concept of IR
What is Integrated Reporting
IR, an approach to
communicate business value
It is the fusion of
FR
SR

5. International Integrated Reporting
Council(IIRC)
Concept : IIRC

Drivers of IR
Stakeholder
Group
Regulation
& Compliance
Standard

6.  Objective of IR
 Selecting key performance and risk indicators
 Practical steps in IR

7. Objective of IR
 Support the information
 Interconnections
 Necessary framework
 Emphasis on short term financial performance
 Relativeness

8. Selecting Key Performance & Risk
Indicators
 Areas
 Aspect
 Challenges
 Need to start the process
 Combinations

9. Practical Steps
 Keep an eye on IIRC
 Engage Top Executives & the Board
 Assign a point person
 Consult with stakeholders
 Seek guidance

10. BENEFITS OF INTEGRATED
REPORTING
A. Reporting organisations
B. Investors
C. Policy makers, regulators and standard setters and
D. Other stakeholders

11. Reporting organization perspective
 Accurate non-financial information to stakeholders
 Better resource allocation
 Enhance risk management
 Better identification of opportunities
 Greater engagement with employees
 Lower reputational risk

12. Investor Perspective
 Risk and opportunities
 Future orientation and outlook
 Improved analysis
 More effective investment decision
 Comparability

13. Policy Makers and Regulators
perspective
 More effective capital allocation
 Harmonization of approaches
 Economic and market stability
 Stewardship of common resources

14. Challenges
 Assurance
 Standards yet to be established
 Complexity
 Materiality
 Diverse Beneficiaries

15. How IR can make a difference ?
 Linkage between financial and non-financial
information
 Reporting of overall performance in integrated way by
the Board
 Benefits of IR

16. Will IR deliver value or values ?
 Holistic approach
 Important to be realistic
 Unlikely to change investors approach
 Focus on IR will divert the companies from providing
granular information to stakeholders

17. Conclusion
 World has changed, so reporting needs to keep pace
with it
 IR is still in Embryonic stage in INDIA
 Companies need to be focused in publishing IR
 Requires lot of efforts in terms of money, management
vision and support.

18. THANK YOU