Over the next 90 days, the International Integrated Reporting Council (IIRC) calls for your feedback on a new Consultation Draft, proposing revisions to the International <IR> Framework. The need for multi-capital thinking is more urgent than ever before, as businesses around the world adapt and diversify during the Covid-19 pandemic. The IIRC calls on stakeholders globally to …
At the last annual general meeting of Berkshire Hathaway, Warren Buffett told his online participants that he seems to have been wrong about the airline industry. Taking his investments out of US airlines was justified by a sense that in immediate years following the Covid-19 pandemic people will not go back to flying as much …
The International Integrated Reporting Council (IIRC) has today [7 May 2020] published its 2019 Integrated Report ‘Building Consensus Towards a Global System’. The report reiterates the IIRC’s firm commitment to advance a globally accepted and comprehensive corporate reporting system – a system that enhances trust and enables meaningful measurement and disclosure of the value of …
If ever there was a time to conclude that the world cannot continue to function based on the primacy of financial reporting above all else, it is now. Businesses have already been grappling with the very real risks and opportunities posed by climate change. And now, it appears inevitable that COVID19 will have a permanent …
The Chartered Governance Institute and the International Integrated Reporting Council have released an essential practitioner’s guide to integrated reporting for Chartered Secretaries and Chartered Governance Professionals. ‘An Overview of integrated reporting for Chartered Secretaries and Chartered Governance Professionals’, provides an overview of integrated reporting and integrated thinking and the role its members can play in …
Dr. Nandita Mishra, Associate Professor (Accounting & Finance), Amity College of Commerce and Finance, AUUP, India shares her thoughts on the need for integrated reporting in India The digitization drive, the implementation of a Goods and Service Tax, demonetization, a new insolvency code and radical changes in foreign direct investment. In spite of so many …
The International Integrated Reporting Council’s <IR> Framework has today, 26 February 2020, been recommended as a key framework for accountants globally to use as they respond to and account for climate change risks. The recommendation has come as part of a call to action signed by 14 accounting bodies and led by the Prince’s Accounting …
First Published on Accounting Today The first ever revision of the International <IR> Framework is now underway. Since the <IR> Framework’s release in December 2013, the IIRC has focused on driving its widespread international adoption. Today, there is a strong and increasing momentum for integrated reporting and integrated thinking to become the norm within mainstream business …
What is the value of higher education?” was the final question posed to both panelists and an audience comprising representatives of some of the UK’s most influential universities at Advance HE’s annual ‘Let’s Talk Value’ (LTV) Conference. This discussion was the culmination of a full day of questioning, discovery, and ultimately, reframing of the value …
The International Integrated Reporting Council (IIRC) is today, 20 February 2020, beginning the process of refreshing the International <IR> Framework, and calling for market feedback on specific themes that will inform the nature and direction of the revision. Coinciding with the IIRC’s tenth anniversary in 2020, the revision will respond to an evolving market context …