TaxTMI 
TaxTMI 
Integrated Reporting by Listed Entities
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.... entities under Regulation 34(2)(f) of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 ("SEBI LODR"). The key principles which are required to be reported by the entities pertain to areas such as environment, governance, stakeholder's relationships, etc. 2. Today an investor seeks both financial as well as non-financial information to take a well-informed investm....
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....ions." 4. In this regard, the International Integrated Reporting Council ('IIRC') has prescribed following Guiding Principles which underpin the preparation of an integrated report, specifying the content of the report and how information is to be presented: * Strategic focus and future orientation: An integrated report should provide insight into the organization's strategy and how it relates ....
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....r the short, medium and long term * Conciseness: An integrated report should be concise * Reliability and completeness: An integrated report should include all material matters, both positive and negative, in a balanced way and without material error * Consistency and comparability: The information in an integrated report should be presented: (a) on a basis that is consistent over time; and ....
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....been observed that certain listed entities in India and other jurisdictions have been making disclosures by following the principles of integrated reporting. Towards the objective of improving disclosure standards, in consultation with industry bodies and stock exchanges, the listed entities are advised to adhere to the following: a. Integrated Reporting may be adopted on a voluntary basis from ....