Training and Resources

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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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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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Building the Business Case for Integrated Reporting

The report ‘Understanding Transformation: Building the Business Case for Integrated Reporting‘, tracks the behavioural changes of businesses on their journey towards Integrated Reporting during the first year of the IIRC’s Pilot Programme.

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Pilot Programme 2012 Yearbook

Read about the journey many Pilot Programme businesses have embarked upon towards communicating more coherent, value-relevant information to investors and other stakeholders in the 2012 Yearbook. Translated Yearbook:  IIRC Pilot Programme 2012 Japanese version

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Framework Development: <IR> Discussion Paper

The Discussion Paper Towards Integrated Reporting – Communicating Value in the 21st Century was launched Monday 12th September 2011.  It considered the rationale for Integrated Reporting, offering initial proposals for the development of an International Integrated Reporting Framework and outlining the next steps towards its creation and adoption. Its purpose was to prompt input from …

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Framework Development: Draft Framework outline

The IIRC Released the Draft Outline of the International <IR> Framework in July 2012. This was the accompanying Press Release: IIRC Releases Draft Outline of Integrated Reporting Framework The International Integrated Reporting Council (IIRC) today releases the Draft Outline of the Integrated Reporting Framework.  The Outline establishes for the first time the basic structure of …

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