Resources
IIRC Technical Resources

International <IR> Framework Implementation Feedback

This consultation attracted more than 400 submissions and contributions, including feedback from events in 19 countries around the world, from the different sectors that make up the global coalition for Integrated Reporting. It provides the most up-to-date guide to global implementation of Integrated Reporting, its successes and challenges – from those at the ‘front end’ …

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International <IR> Framework Implementation Feedback – Invitation to comment

The International Integrated Reporting Council conducted a two-month comment period to encourage feedback on the implementation of the International <IR> Framework. The Feedback was 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 …

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Materiality in IR Cover

Materiality in Integrated Reporting

The International Integrated Reporting Council and the International Federation of Accountants has released the publication, Materiality in Integrated Reporting  which offers guidance for the preparation of integrated reports. It explains materiality and the corresponding materiality determination process, in the context of Integrated Reporting. It also outlines expectations for materiality-related disclosures. The interpretation of materiality varies …

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Assurance on <IR>

The IIRC is calling for action to continue to strengthen the overall credibility of, and trust in <IR>. This is a key message in the ‘Overview of feedback and call to action‘ published by the IIRC, which summarizes significant matters raised in the debate engendered by our Assurance on <IR> publications,  ‘Assurance on <IR>: an introduction to …

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International <IR> Framework

The Framework establishes the Guiding Principles and Content Elements that govern the overall content of an integrated report, and explains the fundamental concepts that underpin them.

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Basis for conclusions

This document provides the IIRC’s Basis for Conclusions on the major technical issues raised by respondents to the Consultation Draft of the International <IR> Framework released by the IIRC in April 2013. Translations: Portuguese (Português) Japanese (日本語)

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Summary of significant issues

This document has been prepared by IIRC staff to supplement the IIRC’s Basis for Conclusions. It provides a high-level summary of the process followed by the IIRC in developing the Framework, and how significant technical issues raised by respondents to the consultation questions in the Consultation Draft have been addressed. Summary of significant issues  Japanese …

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Framework Development: Consultation Draft

Between 16 April and 15 July 2013 the IIRC held a successful three months of engagement on the Consultation Draft of the International <IR> Framework. The IIRC analyzed the submissions to shape the International <IR> Framework.   The Consultation Period was launched at events in 10 of the world’s largest capital markets on 16 April …

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Background Papers

Please note that these papers were prepared whilst the Framework was being developed and do not necessarily reflect the current thinking behind Integrated Reporting. The Technical Task Force of the International Integrated Reporting Council (IIRC) established Technical Collaboration Groups (TCGs) to prepare the following Background Papers for <IR>. The TCGs were coordinated by lead organizations …

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Framework Development: Technical Agenda Papers

In accordance with the IIRC’s Due Process, technical agenda papers of the Working Group and the Council are being posted to the website in advance of meetings, and a recording of those meetings or a summary of discussions is being posted after the meeting. Working Group meetings: 12-13 February 2013 Cover Memo Draft – Consultation Draft …

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