Training and Resources

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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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IIRC Pilot Programme Yearbook 2013: Business and Investors explore the sustainability perspective

The IIRC Pilot Programme Yearbook 2013 details the journeys of the IIRC Pilot Programme businesses and investors as they work towards <IR>. It describes how businesses are connecting departments, and developing their strategies for longer term value creation. Integrated Reporting can be viewed through several lenses: from the perspective of finance, or intangibles such as intellectual …

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Integrate

IIRC Chairman, Professor Mervyn E King SC, and Leigh Roberts of the South African Institute of Chartered Accountants have co-authored a book, ‘Integrate: Doing Business in the 21st Century‘

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The Institute of Internal Auditors: Integrated Reporting and the emerging role of internal auditing

The Institute of Internal Auditors have produced a publication entitled ‘Integrated Reporting and the Emerging Role of Internal Auditing’ setting out the relationship between internal audit standards and the International <IR> Framework. The IIA Paper states, “For Internal Audit, the question becomes not if Integrated Reporting will be adopted but what should the internal auditor’s role …

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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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Integrated Reporting Examples Database

The Integrated Reporting Examples Database contains examples of emerging practice in Integrated Reporting that illustrate how organizations are currently reporting concise information about how their strategy, governance, performance and prospects, in the context of their external environment, lead to the creation of value over the short, medium and long term.

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