This course will teach students an overall framework for integrated reporting using the International Integrated Reporting Framework (IIRF) and focused on the IIRF’s 6 capitals that drive business value. We will study an example Integrated Report generated using emerging standard frameworks (IIRF, SASB and GRI), and compare and contrast the different frameworks. We will consider best processes, and the roles of industry associations, professional services firms, and auditing firms. Students will also explore how to determine a key stakeholder, how to determine materiality, and how integrated reporting motives vary from one industry to the next.

Course deliverables: An Integrated Report on a real company and a presentation to the company

Middlebury Institute, CA