Attached
The purpose o f this ongoing study, at this stage, is to present a checklist to assess the gap
between present corporate reporting practices and the International Integrated
Reporting Council’s (IIRC) Guidelines on preparing an integrated report. Since
integrated reporting is "principle driven ” than "rule based” there is a need to assess the
emerging integrated reporting practice against what IIRC has laid down in their
guidelines. The check list we develop here attempts to overcome the inherent several
weaknesses in the existing few check lists. Hence, this check list was developed by
perusing the extant literature on integrated reporting. This check list, in addition to
providing a tool fo r evaluating the corporate integrated reports against IIRC Guidelines,
can also be used by corporate managers to assess the level o f their integrated reporting.
This assessment could also be a catalyst in creating the requisite changes to the
corporate practice, in particular to the integrated thinking process
