Briefing: Integrated reporting – challenges in the construction industry

Abstract

The integrated reporting (IR) framework provides guidance to consider actively the relationships between a company's operating, functional units and the different capitals it uses or affects. It can help the construction industry achieve sustainability goals through integrated decision-making and actions that consider the creation of value over the short, medium and long term. This briefing discusses the structure of IR and the challenges of adopting IR in the context of the construction industry.