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INTEGRATED THINKING: The next step in integrated reporting Logo cgma

  Free |   CIMA |   Oct 2014 |

The CGMA Integrated Thinking briefing explores how Integrated Reporting () can help drive competitive advantage.

Traditional reporting has not kept pace with the seismic shifts across today’s complex economic environment, in which 80% of an organisation’s value is in intangible assets. An integrated report tells the story of an organisation, based on information which is much broader, more interconnected and more forward-looking.

Effective integrated reporting has a number of benefits, the foremost of which is it create integrated thinking across the organisation; through a firm focus on strategy, business model and value creation it helps to break down silos, reduce duplication and create greater cohesion and efficiency.

It also benefits investors and other stakeholders by providing a broader and more relevant view of the organisation, on which to base investment decision making – promoting a longer-term investor base.

Ultimately, integrated thinking helps organisations and their stakeholders to make better business decisions for sustainable success.

Topics covered:
  • Financial accounting & reporting: Technical: Non-financial reporting: Integrated reporting, Foundational
  • Management accounting: Technical: Management reporting & analysis: Integrated reporting, Foundational
  • Management accounting: Business: Business models, Foundational

2 Comments/Reflections

Jashan Mohanlal

Jashan Mohanlal Apr 2016

Good article and highly relevant in today's business world.
Gary Lovell

Gary Lovell Mar 2016

Read Report and make notes as appropiate