Integrated Reporting, the subject of a Discussion Paper released on 12 September 2011 by the International Integrated Reporting Committee (IIRC), provides a potential new source of competitive advantage for business in the search for capital at a reasonable cost.Integrated Reporting aims to provide better communication between companies and their capital providers by focusing business reporting on strategy and value creation. KPMG’s paper, Integrated Reporting - Performance Insight Through Better Business Reporting, provides a practical introduction to Integrated Reporting, what it means for business executives, how the IIRC concepts may be applied and importantly, how to benefit from it.
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