Historical financial information plays an essential role in corporate reporting, but on its own, fails to provide a complete picture of business value.

More is needed to help readers understand how management is driving the business forward and how changes in the business environment might present new opportunities and challenges.

Integrated Reporting offers the opportunity to center business reporting on strategy and value creation, to demonstrate how the business uses capital and the extent to which it should continue to be invested in the business. Some organizations start this transition by enhancing the structure of their narrative reporting, but the true value is in the adoption of the Integrated Reporting framework as a whole.

KPMG member firms have extensive experience of helping various clients implement and enhance their Integrated Reporting processes.