Reporting and Disclosure

Over the coming weeks key teaching resources and reference material will be featured on this subpage, including contributions from the Academic Network for Integrated Reporting. Please contact us if you have any feedback or suggestions at

The International Integrated Reporting Framework

The primary purpose of an integrated report is to explain to providers of financial capital how an organization creates value over time.

An integrated report benefits all stakeholders interested in an organization’s ability to create value over time, including employees, customers, suppliers, business partners, local communities, legislators, regulators and policy-makers

Download the Framework and accompanying documents

The International <IR>Framework takes a principles-based approach. The intent is to strike an appropriate balance between flexibility and prescription that recognizes the wide variation in individual circumstances of different organizations while enabling a sufficient degree of comparability across organizations to meet relevant information needs. It does not prescribe specific key performance indicators, measurement methods, orthe disclosure of individual matters, but does include a small number of requirements that are to be applied before an integrated report can be said to be in accordance with the Framework.

GRI G4 Sustainability Reporting Guidelines

The Global Reporting Initiative's G4 (4th generation)  Sustainability Reporting Guidelines were launched in 2013. 

The GRI Sustainability Reporting Guidelines (the Guidelines) offer Reporting Principles, Standard Disclosures and an Implementation Manual for the preparation of sustainability reports by organizations, regardless of their size, sector or location. The Guidelines also offer an international reference for all those interested in the disclosure of governance approach and of the environmental, social and economic performance and impacts of organizations. The Guidelines are useful in the preparation of any type of document which requires such disclosure.

The Guidelines are developed through a global multi-stakeholder process involving representatives from business, labor, civil society, and financial markets, as well as auditors and experts in various fields; and in close dialogue with regulators and governmental agencies in several countries. The Guidelines are developed in alignment with internationally recognized reporting related documents, which are referenced throughout the Guidelines.

Download the Guidelines and related documents here.

KPMG Survey Corporate Responsibility Reporting 2013

The eighth edition of the KPMG Survey of Corporate Responsibility Reporting 2013 surveyed 4,100 companies across 41 countries.  The survey provides a snapshot of current national, global and industry trends and insights in Corporate Responsibility reporting and reveals there has been a dramatic increase in Corporate Responsibility (CR) reporting rates in Asia Pacific over the last 2 years.

  • CR reporting has evolved into a mainstream business practice over the last 2 decades – undertaken by 71 percent of companies surveyed in 2013.
  • An analysis of the CR reports of the world’s largest 100 and 250 companies.
  • The average quality of Australian companies’ reports rated highly at 70 percent.
  • Six key types of risks companies face from social and environmental megaforces.
  • Seventy-eight percent of reporting companies worldwide refer to the Global Reporting Initiative reporting guidelines.

Large companies appear to be reporting on materiality and strategy, but more transparency is needed on the materiality process.

Comparative Table - GRI G4 and IR Frameworks

Following the launch of the IIRC's International <IR> Framework in December, a revised Comparative Table (click here) on the core requirements of the Integrated Reporting Framework (IR1) and the G4 Sustainability Reporting Guidelines is now available. It lists the core requirements of the IR1 and indicates alongside each the most relevant requirements of the G4.

Sustainability Reporting: Australia, Hong Kong and the UK

This report presents the findings of an analysis of corporate sustainability reporting in 2012. The study’s objective was to review current sustainability reporting practices of a sample of the top 40 companies listed in three jurisdictions; Australia, Hong Kong and the United Kingdom. Sustainability reporting by the sample companies was benchmarked against the GRI G3.1 Guidelines. This report also provides an analysis of sustainability reporting practices by establishing relationships between sustainability reporting and financial market characteristics. As such this report provides an update to Jones, Frost, Loftus, & van der Laan 's 2005 study on Australian sustainability reporting practices and extends their study’s scope beyond the Australian context.

Report structure:

  • Background for the Global Reporting Initiative (GRI) and the GRI Sustainability Reporting Guidelines
  • Sample selection and methods of analysis are explained
  • Findings - country comparisons 
  • Analysis of reporting performance against financial variables

Published by CPA Australia the research has been undertaken by a team at the University of Sydney Business School and the final report prepared in association with the Amsterdam-based Global Reporting Initiative.


Sustainability Reporting: Practices, performance and potential(931.9 KB) Download