An Integrated Reporting is the need of the time for corporate world to be investor friendly............

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