Resources
Technical Publications

Your frequently asked questions on integrated reporting

This set of answers to some of the most frequently asked questions has been designed to support organizations develop effective and robust integrated reports. Let us know directly via the webpage which answers are useful – and which are not – we will use this information to evolve and add to the answers of your …

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<IR> Framework Implementation Feedback – 2018 Progress

Following our publication of the International <IR> Framework Implementation Feedback Summary Report, we have been true to our mission and have committed to transparency by sharing our progress against plan and have published this Progress Report. In March 2017, the International Integrated Reporting Council (IIRC) invited market feedback on the enablers and barriers to integrated reporting …

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International <IR> Framework Implementation Feedback

This consultation attracted more than 400 submissions and contributions, including feedback from events in 19 countries around the world, from the different sectors that make up the global coalition for Integrated Reporting. It provides the most up-to-date guide to global implementation of Integrated Reporting, its successes and challenges – from those at the ‘front end’ …

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International <IR> Framework Implementation Feedback – Invitation to comment

The International Integrated Reporting Council conducted a two-month comment period to encourage feedback on the implementation of the International <IR> Framework. The Feedback was sought from those involved with preparing integrated reports, providers of financial capital and other users of integrated reports, as well as policy makers, regulators, standard setters, assurance providers and academics. The …

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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 integrated reporting

The IIRC is calling for action to continue to strengthen the overall credibility of, and trust in integrated reporting. 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 integrated reporting publications,  ‘Assurance on …

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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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