IFAC: Creating Value for SMEs Through Integrated Thinking
This publication is specifically for small- and medium-sized entities (SMEs), including those that are not-for-profit, that can achieve significant benefits from adopting integrated reporting and the International Integrated Reporting Council (IIRC)’s International Integrated Reporting Framework. The Framework is principles-based—affording SMEs flexibility in applying integrated reporting and using a personal approach. The IIRC is a diverse coalition that includes business leaders and investors shaping a global evolution in corporate reporting.