A template for integrated reporting

Abstract

Purpose

The purpose of this paper is to outline the concept of integrated reporting and to propose a template for integrated reporting in organisations.

Design/methodology/approach

The approach to the conceptual model is founded on concepts proposed on integrated reporting by the King Report on Governance for South Africa (King III), and the International Integrated Reporting Council in the UK.

Findings

The integrated report should explain the story of reaching the organisation's vision, underpinned by its values, enacted by management, monitored by governance, and using facets of resources relating to financial capital, intellectual capital, social capital, and environmental capital.

Practical implications

The paper proposes an integrated reporting framework, and provides an example of a template to be used in organisations.

Originality/value

To the best of the author's knowledge, this is the first academic paper that provides a coherent framework on integrated reporting, with a template.

Citation

Abeysekera, I. (2013), "A template for integrated reporting", Journal of Intellectual Capital, Vol. 14 No. 2, pp. 227-245. https://doi.org/10.1108/14691931311323869