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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.
9 December, 2013

Michael P. Krzus: Integrated Reporting for a Long-term Strategy

This document maps the International Integrated Reporting Framework to the “10 elements of a long-term strategy,” creating a framework for communicating a company’s long-term strategy to investors. The framework has three broad objectives. Provide practical guidance for establishing a corporate-investor dialogue about an organization’s long-term objectives and the actions needed to achieve strategic goals. Challenge …

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2016 Value of Value: Board level insights – Purpose beyond profit

This AICPA-CIMA-Black Sun-IIRC Board-Level Value Insight is an annual global survey that finds out how business leaders think they can best tell their value creation story. The story of how value creation is achieved and sustained is important, not only for executives – who are responsible for the successful stewardship of the business – but …

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EUROPLACE: Position paper

This is a Position Paper from the Marketplace Working Group on the notion of value creation by companies and the associated forms of reporting. Under the auspices of Paris EUROPLACE, collective discussions were initiated between the players concerned in the Paris marketplace (companies, investors, institutionals including professional associations) on the notion of long-term value creation …

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EY: Integrated Reporting – Linking strategy, purpose and value

This report why for a growing number of business stakeholders, traditional reporting models are being challenged to keep pace with a 21st century redefinition of value and a growing desire to see beyond conventional financial data. A broader understanding of value is taking hold. It goes beyond financial capital to recognize two further territories: first, …

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BSR: Triangles, Numbers, and Narratives – A Proposal for the Future of Sustainability Reporting

This report examines the relationship between sustainability reporting, sustainability performance, and informed decision making. This infor from discussions with sustainability practitioners at BSR member companies and other companies over the past two years. This report centers on two main items: first, summarizing the main features of sustainability reporting that can improve sustainability performance and enable …

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