Saturday, 18 March 2017

I've been reading: ACCA's Accounting & Business's March 2017's issue - Integrated Reporting

I've been reading: ACCA's Accounting & Business's - Integrated Reporting which is listed in March 2017's issue which I received on March 17, 2017

At this time, my mind is juggling the how to's with respect to "The how-to of integration" (by Sima Varsani and Vicki Wright - consultants at creative agency and consultancy Flag) and the practical concepts of copyright and use of another person's work.

In light of the above, let me cover a few of the essentials:

Layout and display

The article is laid out over three (3) pages in the magazine. There are three (3) fairly large diagrams, one of which was extracted from Duchy of Cornwall annual report (the article  in AB indicates that  the diagram  was reproduced from page 19 of the report,). I have linked the post to the article which contains some of the information which is included in the ACCA's article: There are two diagrams in the report, with the second one being closer to that which is included in the ACCA's article.  By the way, the Duchy's financial year ends in March, so another report will be due soon. The language of the first diagram provides insight into the style of writing which can be used in the Integrated Report. The language can also be linked to key performance indicators (KPI) which are everyone's business in a business.

The second and third diagram's will take some more "thinking through" for me to absorb what is being communicated as I may not be as familiar with those industries, concepts and focus as I did a little bit of reading on the information which is captured in Diagram 1.


There are at least four (4) references inserted into the article which allow persons  who are practicing writing in another style to practice and remember that style of writing. The references also add a bit of depth to the article in that you can read the reports, develop knowledge and assess the information which is being presented, thus my MBA skills are coming in handy. See the end of the post for details on the links.


The businesses which are discussed operate in the fields of information technology, environmental management and farming and water. These businesses also operate in different countries and one may be classified as a multinational in its trading activity.

One of the other important areas which struck me in the article was the use of the term capitals and more specifically the six capitals (financial, manufacturing, human, social and relationship, intellectual and natural) which are deemed to be of use by a business and which may be necessary to operate successfully and to create value. 

So again,  bearing in mind the above with respect to  copyright and use of another person's work, here are the references which are included in the article if you would like to read up on the topic of Integrated Reporting or on the businesses which were referred to in the article:

copyright: Jennifer N Bailey

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