Introduction to Integrated Reporting

“Integrated reporting” is the most recent development in a movement that emphasizes corporate reporting on non-financial information relating to an organization’s corporate citizenship.
An integrated report incorporates non-financial information along with the financial information provided in financial reports and shows how the financial information is influenced by the non-financial information over the short, medium, and long term.
Integrated reporting is covered on the CMA Exam, and these videos cover the topic as it is covered on the CMA Exam.

[@jonathanhalloran5350]

Allow me to theorise grandly for a moment.... I would start by suggesting that humans are myopic. Not a trivial statement but an obvious one, even if you consider "long term value creation". Any current long term business goal still resides within the broader framework of of a capitalist system that requires, and rarely achieves, accountability. I would posit that the goal of humans is to make financial reporting, including the various frameworks that go along with it such as the Conceptual Framework and IR, a redundant practice. The fact that this potential is not even discussed clearly indicates that the current system is reified for the benefit of few. You can sit there and talk about IR all day and you haven't pushed us one iota towards a better society. Give me fusion reactors. Give me unlimited energy. Then I'll show you why financial reporting is a redundancy.