PLANNING AND PREPARING THE
REPORT
LEADERSHIP AND GOVERNANCE
The participation and buy-in of the organisation’s
leadership is imperative for the integrated
reporting process to succeed. A priority for new
preparers is to ensure that the leadership
participates in and understands the benefits of
integrated reporting and integrated thinking. This
is assisted by including the agenda item at board
meetings, as suggested above, thus ensuring the
board is kept informed throughout the year.
The board should have final say in approving the
integrated report and determining the material
matters reported in it, and to oversee the
preparation process – after all, the integrated
report is its report.