Integrated Reporting

Course objective

Attendees will gain a comprehensive understanding of integrated reporting principles and how they intersect with the KING IV framework. They will develop the skills to define their organization’s business model, link strategy with value creation, and align governance structures with integrated reporting. The course emphasizes the importance of stakeholder engagement, materiality assessment, and effective communication in integrated reporting. Participants will also explore case studies and best practices, enabling them to implement integrated reporting strategies effectively and contribute to their organization’s transparency and accountability.

Course content

1. Introduction to Integrated Reporting and KING IV – Overview of integrated reporting, King IV Report on Corporate Governance, Linking integrated reporting with KING IV principles.
2. Key Concepts in Integrated Reporting – Understanding concept of value creation, Materiality and stakeholder engagement, The six capitals framework.
3. The Role of the Board and Leadership – Leadership’s role in integrated reporting, The board’s responsibility for oversight, Board-level commitment to integrated thinking.
4. The Business Model and Strategy – Defining the organization’s business model, Linking strategy with value creation, Strategic alignment with sustainable development goals (SDGs).
5. Governance and Risk Management – Governance structures/integrated reporting, Risk management in integrated reporting, Compliance – KING IV principles on risk governance.
6. Stakeholder Engagement and Materiality – Identifying and prioritizing stakeholders, Materiality assessment and reporting, Integrating stakeholder feedback & strategy.
7. Measuring and Reporting Performance – Key performance indicators (KPIs) for integrated reporting, Reporting on ESG aspects, Data collection, analysis, and reporting tools.
8. Financial Reporting and Disclosure – Integrating financial/ non-financial reporting, Compliance with international financial reporting standards, Aligning financial disclosures with integrated reporting.
9. Case Studies and Other Reporting Frameworks – Analysing integrated reporting case studies, Exploring global reporting frameworks.
10. Comparing different industry approaches – Compliance – KING IV governance principles, Reporting on governance practices, Demonstrating alignment with King IV recommendations.
11. Assurance and Verification – External assurance in integrated reporting, Verification of sustainability and performance data, Reporting assurance standards and practices.
12. Communication and Engagement – Stakeholder communication strategies, Effective reporting communication channels, Building trust/ credibility through transparency.
13. Implementing Integrated Reporting – Developing an integrated reporting strategy, Integrated reports in alignment with KING IV, Creating an integrated reporting process.
14. Future Trends in Integrated Reporting – Current/ emerging trends – integrated reporting, Global ESG reporting developments, The evolving landscape of reporting.