A methodology to operationalise the key principles in the <IR> Framework

A useful tool we have developed is the Smart Integrated Reporting Methodology. It is a complementary publication, now in its 5th edition, to operationalise the principles-based Integrated Reporting Framework.

The publication reflects the consolidation taking place in the corporate reporting world, particularly in respect of ESG/sustainability-related disclosures. The latter stems from the increasing demand from both investors and other stakeholders for consistent, comparable, and effective disclosure on how an organisation not only manages its financial performance but also the impact it creates on people and planet.