Integrated Reporting moving towards maturity


Integrated Reporting moving towards maturity

Are we truly maximizing the benefits?

After five consecutive years of research into the maturity of Integrated Reporting, it is time to reflect upon the journey so far and how to move forward. This year’s report contains our annual benchmark of Integrated Reporting <IR> maturity, scoring AEX listed companies on the implementation of the IIRC’s Content Element & Guiding Principles.

Using insights derived from interviews with both users and makers of Integrated Reports, we look into the long term value creation as well. Furthermore, we are looking at the implications of the new digital era, and in that light we pose the question: Will a gradual improvement be enough, or should we do and expect more from companies?


Importance of Integrated Reporting is growing

Our research indicates that the number of companies aware of the importance of <IR> is growing. We noted a consecutive gradual improvement over the years. The inclusion of financial and non-financial information helps create a more balanced, more interesting to read report for all stakeholders. Further improvements to be made, better serving the purpose of <IR>, is connecting non-financial information to the value chain. By doing so, <IR> can help create long term value, supporting a more sustainable society. An <IR> establishing this connection helps users of the report interpret what is disclosed and how to act accordingly.


Integrated Thinking

As Deloitte we have made it our ambition to make an impact that matters. Using the <IR> framework from the IIRC and insights from our paper, we challenge all companies to further discover how they can make an impact that matters as well. Consider for example how you measure your impact, set clearly defined goals that reflect your organization’s strategy, and make Integrated Thinking as normal as Integrated Reporting.


Any questions?

We hope you enjoy reading the report as much as we did writing it and welcome any comments, questions or suggestions. Please contact Annemieke Huibrechtse-Truijens via +31 (0)88 288 2071 / or Erica Kostense-Smit via +31 (0)88 288 4342 /

Integrated Reporting report 2016
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