EER/integrated reporting

Integrated reporting reflects a growing demand from stakeholders for entities to provide increased transparency on material risks (including ESG risks) and strategies for managing those risks including:

  • forward-looking information about an entity’s long-term sustainability;
  • information about an entity’s key resources and relationships; and
  • greater visibility around corporate citizenship.
Feature Image


What is Extended External Reporting (EER) and integrated reporting?

EER/integrated reporting are umbrella terms used to refer to broader and more detailed types of reporting beyond financial statements.

 It can include reporting information on an entity’s:

purpose and business model


material risks and opportunities

prospects (including forward-looking financial information)


economic, environmental, social and cultural impacts 

The terms encapsulate:

  • sustainability reporting
  • non-financial reporting
  • pre-financial reporting
  • management discussion and analysis
  • management commentary
  • ESG reporting (environmental, social and governance)
  • corporate responsibility reporting
  • community and environmental reporting.

This type of reporting has been associated with the following benefits:

External Benefits

Internal Benefits

Reduced cost of capital

Increased stock liquidity

Higher market valuation

A longer-term investor base

Better performance

Improved reputation or brand loyalty

Improved clarity on business issues and performance

Better business decisions, including allocation of capital decisions

Improved business risk management

Improved employee engagement


Find out more about undertaking EER