From the IFRS Announcement:

The IFRS Foundation has today released an updated resource to help companies that wish to apply both the Integrated Reporting Framework and the IFRS Sustainability Disclosure Standards, which are complementary tools for investor-focused communications. Transition to integrated reporting: A guide to getting started provides a phased approach for implementing the Integrated Reporting Framework and helps preparers understand how IFRS Sustainability Disclosure Standards can be taken into account in their reporting journey.

An integrated report is a concise communication about an organisation’s strategy, governance, performance and prospects. Presenting each topic in the context of the organisation’s external environment and through a multi-capital lens, an integrated report summarises how the organisation creates, preserves or erodes value in the short, medium and long term.

Used by companies in over 75 countries around the world, the Integrated Reporting Framework drives high quality corporate reporting and connectivity between financial statements and sustainability-related financial disclosures, bringing together the information that investors need to assess a company’s ability to create value over time.

Read the full announcement and download the guide