The IIRC is revising the International <IR> Framework to ensure it reflects an evolving context. Over the last month, we received feedback on select themes to inform the nature and direction of proposed <IR> Framework revisions.
The feedback we collated is being used in the development of our May 2020 Consultation Draft, which will be put out for a 90-day consultation.
All comments received have been considered a matter of public record and will be posted on our website shortly, along with a summary of the feedback received.
Responsibility for an integrated report
The IIRC invites feedback on a proposed plan for Section 1G of the International <IR> Framework.
Business model considerations
Feedback on a proposed plan for Section 4C of the International <IR> Framework, addressing business model disclosures in the integrated report.
Charting a path forward
Feedback on charting the path forward for the International <IR> Framework, such as the purpose of an integrated report, the role of technology in corporate reporting and assurance in integrated reporting.