This report explores the issues of materiality and conciseness in Integrated Reporting (<IR>) from the perspectives of corporate report preparers and auditors. It provides evidence about emerging practices in the early years of <IR> adoption that will be helpful for the further development of <IR>.
Unlike existing research, which have concentrated on practice in specific countries, this ambitious report, draws on desk-based research covering corporate reports from 28 countries around the world, and interviews with corporate report preparers from 10 countries (Australia, Canada, Singapore, Sri Lanka, South Africa, UK, Germany, Netherlands, Denmark and Spain).
