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The document provides guidance for states and territories on developing Integrated Water Quality Reports as mandated by the Clean Water Act, detailing requirements for monitoring and assessment strategies

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What is integrated report guidance?

Integrated report guidance is a set of instructions and recommendations that provide guidance on how to prepare and present an integrated report. It helps organizations to communicate their performance, strategy, and prospects in a more holistic and concise manner, focusing on both financial and non-financial information.

Who is required to file integrated report guidance?

Organizations that are committed to integrated reporting, representing a comprehensive view of their value creation and sustainable performance, are encouraged to voluntarily adopt and comply with integrated report guidance. It is not mandatory, but organizations that choose to do so can benefit from enhanced transparency and accountability.

How to fill out integrated report guidance?

Filling out integrated report guidance involves several steps. Organizations need to gather relevant financial and non-financial information, identify key stakeholders, define material issues, and outline their strategic objectives. They should then integrate this information into a comprehensive report that provides meaningful insights into the organization's performance, governance, strategy, and prospects. The guidance provides specific recommendations on the content and structure of the report.

What is the purpose of integrated report guidance?

The purpose of integrated report guidance is to promote better transparency, accountability, and long-term value creation for organizations. It aims to encourage organizations to adopt a more holistic and integrated approach to reporting, considering both financial and non-financial aspects of their performance. By providing clear instructions and recommendations, the guidance helps organizations prepare high-quality reports that effectively communicate their value creation story to stakeholders.

What information must be reported on integrated report guidance?

Integrated report guidance recommends reporting on a wide range of information. This includes financial information, such as financial performance, governance, and risk management, as well as non-financial information, such as environmental, social, and governance (ESG) performance, stakeholder engagement, and long-term strategy. The guidance emphasizes the need for providing information that is material to an organization's value creation story and relevant to its stakeholders.