The Discussion Paper Towards Integrated Reporting – Communicating Value in the 21st Century was launched Monday 12th September 2011. It considered the rationale for Integrated Reporting, offering initial proposals for the development of an International Integrated Reporting Framework and outlining the next steps towards its creation and adoption. Its purpose was to prompt input from all those with a stake in improved reporting, including producers and users of reports.
The Discussion Paper is available to read in the following formats:
Discussion Paper Summary of Responses
The IIRC received 214 responses from organizations in more than 30 countries. Individual responses can be found on the Discussion Paper Submissions portion of this site.
The responses demonstrate overwhelming stakeholder support for the IIRC to begin the next phase of its framework development. This will include specific work streams on several topics including materiality, the concept of value and business model. The IIRC will conduct this phase in close dialogue with a full range of stakeholders to ensure the process is transparent and informed by market participants.
The IIRC’s analysis identifies four significant areas that need to be explored further to develop the framework:
The Discussion paper summary is available in the following formats:
Discussion Paper Responses
Over 200 companies and organizations submitted responses and are listed alphabetically below. All comments received on the <IR> Discussion Paper are considered a matter of public record.