The aim of the ICGN Integrated Business Reporting Guidance is to emphasise the importance of companies providing a holistic account of how they create and sustain value by bringing together information that is not normally disclosed in the financial statements. The ICGN intends to promote better understanding of integrated business reporting by setting out disclosure criteria that will assist companies in meeting the expectations of investors and to assist investors on matters that can be raised in dialogue with companies that arise from company communications to the market. As such, the ICGN aims to help enhance substantive engagement between investors and company boards and management about the content and timing of integrated business reporting and decision-making by companies.