Integrated Reporting is defined as “bringing together material information about an organization’s strategy, governance, performance and prospects in a way that reflects the commercial, social and environmental context within which it operates. It provides a clear and concise representation of how an organization demonstrates stewardship and how it creates and sustains value”. The assessment of an organisation’s ability to create value in the short, medium and long term depends on an understanding of the connectivity between its business model and a wide range of internal and external factors. An integrated report is based on different principles: strategic focus and future orientation, connectivity of information, stakeholder responsiveness, materiality and conciseness, reliability and completeness and consistency and comparability.