Discuss the guiding principles for preparation and presentation of an integrated report.

Guiding Principles underpin the preparation of an integrated report, informing the content of the report and how information is presented. The following guidelines are applied individually and collectively for the purpose of preparing and presenting an integrated report: Strategic focus and future orientation: An integrated report should provide insight into the organization's strategy, and how it relates to the organization's ability to create value in the short, medium and long term, and to its use of and effects on the capitals. Connectivity of information: An integrated report should show a holistic picture of the combination, interrelatedness and dependencies between the factors that affect the organization's ability to create value over time. Stakeholder relationships: An integrated report should provide insight into the nature and quality of the organization's relationships with its key stakeholders, including how and to what extent the organization understands, takes into account and responds to their legitimate needs and interests. Materiality: An integrated report should disclose information about matters that substantively affect the organization's ability to create value over the short, medium and long term. Conciseness: An integrated report should be concise. Reliability and completeness: An integrated report should include all material matters, both positive and negative, in a balanced way and without material error. Consistency and comparability: The information in an integrated report should be presented: (a) on a basis that is consistent over time; and (b) in a way that enables comparison with other organizations to the extent it is material to the organization's own ability to create value over time.