Integrated reporting
summary of IR
Integrated reporting (IR, or <IR> in International Integrated Reporting Council publications) in corporate communication is a "process that results in communication, most visibly a periodic “integrated report”, about value creation over time. An integrated report is a concise communication about how an organization's strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term."
It means the integrated representation of a company's performance in terms of both financial and other value relevant information. Integrated Reporting provides greater context for performance data, clarifies how valuable relevant information fits into operations or a business, and may help make company decision making more long-term. While the communications that result from IR will be of benefit to a range of stakeholders, they are principally aimed at providers of financial capital allocation decisions.
IR helps to complete financial and sustainability reports. A framework has been published, but some questions remain in order to know how to apply it. Do we need one report ? Will this report be useful for investors, and for other stakeholders? Other questions could have been raised, such as who is really working for an integrated reporting, and who has interests in it.
In June 2021, the International Integrated Reporting Council and the Sustainability Accounting Standards Board announced their combination to form the Value Reporting Foundation (VRF).
This brief starts where responsible research should: with the source description of “Integrated reporting” as summary of IR. Everything that follows is an evidence route, not borrowed authority.
Why this record matters
The subject matters to the general reference register because the source frames it as summary of IR. Its deeper value depends on whether names, dates, institutions and citations support that framing.
Vocabulary and entity names are the principal evidence signals here, because they determine the precision of every later search. The source revision retrieved here is dated Jun 23, 2026. The linked authority identifier is Q6043153. None of the 0 selected statements returned an explicit reference. The first chronological checks are 2021.
A concise general-reference account can conceal disagreements about scope, terminology or the weight assigned to individual sources. The source lead contains qualifying language; that uncertainty should survive quotation, summary and reuse. Authority statements aid reconciliation but still require their own references, qualifiers and ranks to be checked.
How to read it
Use the entry as an orientation point, then follow its citations and revision history. Names, dates and institutional relationships should be checked against the original record.
- Subject orientation
- Search vocabulary
- Locating named sources
The closest primary source, responsible institution and strongest cited specialist reference.
Three-step research path
- Establish the record: confirm the title “Integrated reporting”, its source revision and the description used here.
- Expand the search: follow Integrated reporting primary sources, Integrated reporting archive and Integrated research across catalogues and specialist indexes.
- Test the account: compare the strongest cited source with the responsible institution’s current record and note any disagreement.
Questions for further research
- Which source most directly establishes the central claim about “Integrated reporting”?
- Which institution is responsible for the underlying evidence?
- Which cited source is closest to the event, object or claim?
Search terms from this dossier
This entry incorporates text from “Integrated reporting” on English Wikipedia. Contributors are listed in the page history. Text is available under the Creative Commons Attribution-ShareAlike 4.0 License. Selected authority identifiers and statements are retrieved from Wikidata under CC0; their references and qualifiers remain part of the verification path.