The integrated report can be considered as the
lead among the organisation’s corporate reports.
Other reports – such as the annual financial
statements or sustainability reports – can be
viewed as supporting reports and will contain
more detailed information than is required in
the integrated report. In describing how the
integrated report fits into the structure of
corporate reporting, the analogy of the octopus
is often used: “The head of the octopus can be
seen as the integrated report. The head is
connected to the multitude of arms with each
arm representing a detailed report or
communication, such as the annual financial
statements, sustainability report, governance
report, remuneration report, regulatory reports
and so on. The integrated report … connects
the different types of information, including the
financial to the non-financial, and in so doing
explains how the company creates value and
how it can continue to create value in the
future.” 6
The integrated report can be considered as thelead among the organisation’s corporate reports.Other reports – such as the annual financialstatements or sustainability reports – can beviewed as supporting reports and will containmore detailed information than is required inthe integrated report. In describing how theintegrated report fits into the structure ofcorporate reporting, the analogy of the octopusis often used: “The head of the octopus can beseen as the integrated report. The head isconnected to the multitude of arms with eacharm representing a detailed report orcommunication, such as the annual financialstatements, sustainability report, governancereport, remuneration report, regulatory reportsand so on. The integrated report … connectsthe different types of information, including thefinancial to the non-financial, and in so doingexplains how the company creates value andhow it can continue to create value in thefuture.” 6
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