Integrated reporting

Integrated reporting (IR) is a process resulting in a report that describes how a company is creating value over time using financial, manufactured, intellectual, human, social, and natural capital.

Definitions

According to Managerial Accounting by Braun, Tietz (5th edition),

Integrated reporting (IR). A process resulting in a report that describes how a company is creating value over time using financial, manufactured, intellectual, human, social, and natural capital.