INTEGRATED REPORT : -
The main motive of INTEGRATED REPORT is to provide an
explanation to the providers of Financial capital how an
company or organization creates value over time . an INTEGRATED
REPORT benifits all the stakeholders including employees ,
customers ,suppliers ,local communities , government regulators and
policy makers interested in an entity 's ability to create value
over time .
an INTEGRATED REPORT includes 8 content elements that are
fundamentally linked to each other and are not manually exclusive
:-
- organizational overview and external environment : what does
the organization do and what are the situation under which it
operates ?
- Governance :governance structure and how this supports its
ability to create value over time.
- Business Model : what is the entity business model ?
- Risks and opportunity : what are the significance risks that
affect the organization 's ability to crate value over time and how
we turn risks into opportunity .
- strategy and resource allocation : what are the goal of the
entity to achieve this make strategy and allocate resource.
- performance : after the strategy and resource allocation what
is the performance of the organization to achieve its goals.
- outlook : what difficulties and challenges likely to encounter
in pursuing the strategy
- basis of presentation : what matters include in report what
matters have significance value .