Transition to Integrated Reporting - A Guide to Getting Started

This is a guide that provides a step-by-step approach to implementing the Integrated Reporting Framework. It helps preparers understand how IFRS Sustainability Disclosures can be taken into account in their reporting journey. It is intended for those interested in 1) learning the basics of integrated reporting, 2) identifying a company’s incentive for adopting integrated reporting, 3) preparing for a successful transition to integrated reporting, 4) selecting a starting point for the integrated report, 5) developing a roadmap for Integrated Reporting Framework adoption, and 6) considering how to include disclosures prepared in accordance with IFRS S1 and IFRS S2 in an integrated report. The use of this guide does not result in compliance with IFRS S1 and IFRS S2 but does highlight some key areas of consideration for integrated reporters.