Training and Resources IIRC Technical Development

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<IR> Training Programme

Welcome to the IIRC’s content area for training on Integrated Reporting. Here you will find an explanation of the <IR> Training Programme and who the <IR> Training Partners selected to offer <IR> Training are. What is the <IR> Training Programme? The <IR> Training Programme aims to develop individuals’ skills and build capacity for organizations to implement …

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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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Framework Development: Prototype of the International <IR> Framework

In November 2012 the IIRC released a Prototype of the International <IR> Framework. Below is the accompanying press release: On 26 November 2012 the IIRC released a Prototype of the International <IR> Framework, a significant further step towards publication of version 1.0 of the Framework in 2013. Releasing the Prototype Framework is an interim step …

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