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CA Sri Lanka publishes supplementary guide to integrated reporting

CA Sri Lanka and the Integrated reporting Council of Sri Lanka (IRCSL) have published a supplementary guide to integrated reporting for preparers.

A Supplement to a Preparer’s Guide to Integrated Corporate Reporting is a follow up to the Preparer’s Guide to Integrated Corporate Reporting published by CA Sri Lanka in.

While the first publication provided guidance to corporate on how to produce a comprehensive integrated report, the latest publication offers some insight on fundamental concepts from the integrated reporting framework, such as: materiality, stakeholder engagement, connectivity, reliability and completeness, consistency and comparability.

IRCSL chairman Asite Talwatte said that in 2015 CA Sri Lanka released the first report in order to support and facilitate organisations to embark on the integrated reporting journey. Since then, he explained that it became it became evident that there was a need to issue a separate publication on the guiding principles, as some organisations did not have the required clarity and understanding on these principles.

“So, we took steps to develop this supplementary guide for the benefit of these organisations who required more insight on these guiding principles,” he said.

CA Sri Lanka president Lasantha Wickremasinghe said that the two publications were part of a larger programme to help corporates understand the importance of the integrated reporting framework. Amongst the different initiatives in place, Wickremasinghe announced that the institute has included an integrated reporting award category in its annual report awards.

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