The Framework lists the aims of integrated
reporting as:
• Improve the quality of information
available to providers of financial
capital to enable a more efficient
and productive allocation of capital
• Promote a more cohesive and
efficient approach to corporate
reporting that draws on different
reporting strands and
communicates the full range of
factors that materially affect the
ability of the organization to create
value over time
• Enhance accountability and
stewardship for the broad base of
capitals (financial, manufactured,
intellectual, human, social and
relationship, and natural) and
promote understanding of their
interdependencies
• Support integrated thinking,
decision-making and actions that
focus on the creation of value over
the short, medium and long term