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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

ACCA: Insights into Integrated Reporting

This report examines the reporting practices of organizations in the International Integrated Reporting Council’s <IR> Business Network. It highlights the concrete benefits and challenges that the early adopters have experienced, and gives practical recommendations to guide more organizations on the path to Integrated Reporting. The complete report can be download here

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What does good look like?

Black Sun: What Better Reporting Looks Like

A snapshot of 50 organizations from around the world recognized for their integrated reporting. In this review, Black Sun provide an overview of how the <IR> Framework is being implemented by organisations recognized for their reporting from five regions across the world: South Africa, the UK, Europe, Asia/Oceania and Japan. You can read the full …

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State Street: The Investing Enlightenment

How Principle and Pragmatism Can Create Sustainable Value through ESG. There are significant challenges in our world today, ranging from deep income inequality to climate change. There are also advances in understanding and analysis that allows us to take a pragmatic approach to a critical but seemingly elusive question: How can we leverage the capital …

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Innovation in banking – are we communicating the value we created?

This paper, prepared by the <IR> Network calls on banks to improve measurement and disclose of ‘innovation’ in their integrated reports as part of the capitals used and affected by the business. Leading practice examples of disclosure from various industries are included to inspire banks seeking to improve their disclosures. You can download the paper …

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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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