This course will enable you to:
- Understand the objectives and benefits of Integrated Reporting
- Build towards a more sustainable future by adopting a reporting framework that speaks to all stakeholders
- Recognise the seven guiding principles and consider their implementation
- Identify and apply the content elements of Integrated Reporting
- Implement Integrated Reporting into your own organisation
As we emerge from the pandemic, and organisations plan for a more sustainable future, Integrated Reporting, with its focus on the inter-connectivity of strategy, corporate objectives, performance measurement, risk assessment, resource allocation and governance, provides the perfect framework for building relationships with all stakeholders. More and more organisations are doing it and soon an Integrated Report could be an expected part of the information provided to stakeholders.
This course gives you a clear overview of the Integrated Reporting Framework, and practical advice on its application, by introducing you to the seven guiding principles and content elements. It will enhance your understanding of this topical issue in corporate reporting, and will enable you to develop an action plan for implementing the framework as well as providing appropriate advice to your business or clients.
An introduction to Integrated Reporting
- Understanding Integrated Reporting
- The Integrated Reporting journey
- Integrated thinking
- The International Integrated Reporting Framework (IIRF)
- The benefits of following the IIRF
- The benefits of integrated reporting
- The value creation process
- The six capitals
The guiding principles of Integrated Reporting
- The seven guiding principles of Integrated Reporting
- Strategic focus and future orientation
- Connectivity of information
- The importance of stakeholder relationships
- The concept of materiality
- Determining and applying materiality
- Reliability, completeness, consistency, and comparability
The content elements of Integrated Reporting
- The content elements of an Integrated Report
- Organisational overview
- The importance of governance
- Business models
- Risks and opportunities
- Managing strategy and resource allocation
- Monitoring performance
- Discussing outlook
- The basis of representation
Implementing Integrated Reporting
- The stages of planning
- Embedding integrated thinking
- Integrated thinking within organisations
- The processes of implementing Integrated Reporting
- Enhancing the credibility of an Integrated Report
- The chartered institute of internal auditors
- Obtaining assurance
- Obtaining assurance for different parts of your Integrated Report
ACCA partner with accountingcpd.net to provide high quality CPD for members. As an ACCA member, you are required to complete at least 40 relevant units of CPD each year, where one unit is equal to one hour. 21 units must be verifiable; the other 19 can be non-verifiable.
Your accountingcpd.net course counts as verifiable CPD, if you can answer "yes" to these questions:
- Was the learning activity relevant to your career?
- Can you explain how you will apply the learning in the workplace?
You select courses that meet these criteria, and as you complete each course you get a CPD certificate so you can provide ACCA with the evidence that you undertook the learning activity.