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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


Creating Value Series

Bringing together trends, research, market views and case studies on <IR> Creating Value is an ongoing series of publications, written to highlight the practical outcomes of adopting <IR>. Creating Value The cyclical power of integrated thinking and reporting looks at the central relationship between Integrated Reporting and its cyclical power and relationship with integrated thinking. It …

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Technology for Integrated Reporting A CFO guide for driving multi-capital thinking

This Guide, developed by the participants in the <IR> Technology Initiative, offers practical assistance for Chief Financial Officers (CFOs) seeking to collaborate with chief information officers to craft technology capabilities that support and enable next-generation business management and reporting practice. It shares some of the practical things that companies are already doing to change the …

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Focusing on Value Creation in the Public Sector

This publication provides guidance for public bodies around the globe to help them think holistically about their strategy and plans, make informed decisions and manage key risks in order to build stakeholder confidence and improve future performance. ‘Focusing on Value Creation in the Public Sector’, developed by the IIRC and CIPFA with support from the …

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MIA – ACCA Integrated Reporting Survey

This survey conducted by the Malaysian Institute of Accountants (MIA) and Association of Chartered Certified Accountants (ACCA) revealed that there is strong interest among Malaysian businesses, investors and others to learn more about Integrated Reporting (<IR>), as a new tool for better corporate reporting. The survey revealed that the percentage of preparers of corporate reports …

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EY's Excellence in Integrated Reporting

EY’s Excellence in Integrated Reporting Awards 2016

A survey of integrated reports from South Africa’s top 100 JSE listed companies and top ten state-owned companies. EY commissioned the Excellence in Integrated Reporting Survey for the last five years in order to encourage excellence in the quality of integrated reporting to investors and other stakeholders by South Africa’s top companies and state-owned companies. …

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ACCA Useful2

Meeting users’ information needs: The use and usefulness of Integrated Reporting

This report, jointly commissioned by IIRC, the IAAER and ACCA explores how providers of financial capital perceive Integrated Reporting and its potential for providing decision-useful information, through interviews with senior capital market participants. This research report directly polled the views of the users of financial information on integrated reporting, and in doing so, explores how …

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ACCA FactorsAffecting

Factors affecting preparers’ and auditors’ judgements about materiality and conciseness in Integrated Reporting

This report, jointly commissioned by the IIRC, the IAAER and ACCA explores the issues of materiality and conciseness in Integrated Reporting from the perspectives of corporate report preparers, company auditors and users of reports. It investigates how corporate report preparers make decisions about what to report with reference to the International <IR> Framework, and examines to …

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Room for Improvement – The KPMG Survey of Business Reporting, second edition

In the second edition of the report, KPMG presents the main findings from a global analysis of the content of 270 larger listed companies’ reports, in an effort to highlight weaknesses and identify good practices in the presentation of corporate information. The aim is to contribute to the debate among companies, investors, regulators, standard setters, …

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