A Framework for Integrated Reporting to Stakeholders

In June 2008, the Canadian Institute of Chartered Accountants (CICA) published the research study Corporate Reporting to Stakeholders. The primary purpose is to promote effective communication by providing helpful guidance on how to achieve comprehensive and integrated corporate reporting. A secondary purpose is to suggest how useful information can best be communicated. With stakeholder information needs in mind, the study assesses what corporate reporting disclosures are relevant to decision-making. A review of the literature combined with a survey of current practice helped identify more than 50 different types of information, each classified by category — Corporate Overview, Corporate Social Responsibilities, Review of Operations, Financial Summary and Analysis, and Supplementary Information. They provide a framework for integrated corporate reporting to stakeholders.