For firms that are keen to migrate to Integrated Reporting from their current format of Annual Report with appended Sustainability Report. The points provide a brief description of Integrated Report and how it is varies from current reporting formats.

• Reporting on material non-financial issues started with Sustainability Reports, rich in information on various aspects of the organisation’s activities but it does not provide a more comprehensive overview of the organisation’s business activities.

• In an effort to integrate the information on organisation’s sustainability initiatives within the annual report, sustainability reports are usually appended as a chapter within the annual report.

• The limitation of this approach is that it does not provide clear connection between revenue generating activities of the organisation and its sustainability initiatives.

• Integrated Reporting aims to reduce duplication in the annual reports by breaking down internal silos and adopting a more “Integrated thinking” in the reporting process.

• By reducing redundancy and duplication in the annual report, it aims to improve the quality of the annual report and the efficiency of the reporting process.

• The IIRC framework emphasises future prospects, conciseness, connectivity of information and the use of the six capitals reflected in the diagram, and their interdependencies to create value.

AGV’s Integrated Reporting team members are certified Integrated Reporting Practitioners by International Integrated Reporting Council (IIRC).