The syllabus covers four main topic areas, each of which is presented as a number of sections to help you understand the history, application, and possible future of Integrated Reporting (<IR>).

<IR> - The vision for better corporate reporting

Before you embark on your <IR> journey, you need a thorough understanding of the overriding vision behind this movement, of the benefits to your organisation, and a few challenges that you might encounter. Look at the drivers behind the development of <IR>, and learn some of the detail of the International Integrated Reporting Framework (IIRF), including its place in the wider statutory, regulatory and voluntary reporting landscape.

1. The evolution of the <IR> movement
2. The benefits

Integrated thinking – creating value over time

Integrated thinking is a fundamental building block of <IR>, not to mention a vital component of value creation. Find out about value creation, and the relationship between value to organisation and value to others. Look at the value creation process, and the six capitals that organisations may choose to adopt. Focus on the role of senior management in achieving integrated thinking within an organisation, and the main barriers.

3. Value creation
4. The value creation process and the capitals
5. Achieving integrated thinking

Preparing the integrated report - Communicating value creation

There are seven guiding principles of <IR>, and various important matters for you to understand related to the implementation of each. Learn about the content elements, and how to focus on the connections between the various content elements. Examine examples of how real-life organisations have created integrated reports, and explore the different forms that an integrated report can take.

6. The guiding principles
7. The content elements
8. The integrated report

Implementing <IR> - From financial management to value management

Effective project and change management is absolutely vital to successful implementation, and it's important to put in place at the conditions that are most likely to lead to successful implementation. Identify the various people who may be responsible for preparing annual integrated reports, and consider what you might include in your yearly project plan. Identify the various mechanisms used to enhance the credibility of, and trust in, integrated reporting.

9. Implementing an <IR> management system
10. Planning the annual preparation process
11. Credibility, trust and assurance

Assessment

Once you have completed each section of the syllabus, you must pass an online assessment to receive the ACCA Certificate in Integrated Reporting.

12. Assessment