Invitation to comment: <IR> Framework Implementation Feedback

The International Integrated Reporting Council is conducting a two-month comment period to encourage feedback on the implementation of the International <IR> Framework. Feedback is being sought from those involved with preparing integrated reports, providers of financial capital and other users of integrated reports, as well as policy makers, regulators, standard setters, assurance providers and academics.

The insight gathered will inform the work of the IIRC to ensure we are responding to market needs for guidance and research. The feedback will also inform other aspects of the IIRC’s work including strategy development, policy efforts and <IR> Network activities.

The closing date for comments April 30, 2017.

Responding to the IIRC:


Commenting on the feedback period, Richard Howitt, CEO, IIRC said: “Integrated Reporting has caught the imagination of business leaders globally – it has prompted them to change their approach not only to reporting, but also to thinking and planning for the future of their business.

“We have seen 1,500 global companies adopt Integrated Reporting around the world, with its implementation already becoming mainstream in countries such as Japan and South Africa. This rapid adoption demonstrates the market view of the International <IR> Framework as a ground-breaking and beneficial tool. It’s now time for us to further assess how this tool is being used to assist the quality of the reporting, reinforce its relevance to new challenges and ensure it remains fully in tune with market needs.

“Few could have anticipated that within three years, so many business leaders would turn to Integrated Reporting to manage issues such as short-termism, climate risk and loss of trust in business.  We are in constant touch with practice through the active international integrated reporting business network, technical advice to business which we provide throughout the year and through regular surveys and analysis of integrated reports.

“This new exercise is not intended to be a full review of the Framework but a further specific exercise in seeking feedback – from those who prepare the reports and those who do not yet do so – so that we can all learn from experience.”