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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.
9 December, 2013

IIRC 2019 Integrated Report

The International Integrated Reporting Council’s 2019 Integrated Report, ‘Building Consensus Towards a Global System’, 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 business to investors and stakeholders representing the economy, society and …

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An overview of integrated reporting for Chartered Secretaries and Chartered Governance Professionals

An Overview of integrated reporting for Chartered Secretaries and Chartered Governance Professionals, published by the Chartered Governance Institute and the International Integrated Reporting Council, is a practitioner’s guide to integrated reporting and thinking for Chartered Secretaries and Chartered Governance Professionals. The guide sets out the important role the profession can play in embedding integrated reporting into …

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2018-2019 Technical Programme Progress Report

In March 2017, the International Integrated Reporting Council (IIRC) invited market feedback on the adoption of integrated reporting. Over 400 respondents shared their views on the International <IR> Framework and, in particular, its overall effectiveness and ease of application. This feedback formed the basis for a two-year Technical Programme. We are committed to sharing our …

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Integrated Thinking & Strategy: State of Play Report

The ‘Integrated Thinking & Strategy: State of Play Report’ introduces a new model for integrated thinking, called the ‘spring model’, having been developed by the participants of the IIRC’s Integrated Thinking & Strategy Group over the last two years, as they embed integrated thinking within their own organizations, as well as sharing their individual case …

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Sustainable Development Goals Disclosure (SDGD) Recommendations

The Sustainable Development Goals Disclosure (SDGD) Recommendations, authored by Carol Adams, Professor of Accounting, with Paul Druckman and Russell Picot, Honorary Professors at Durham University Business School, offer a new approach for businesses and other organizations to address sustainable development issues aligned to the International Integrated Reporting Framework, Task Force on Climate-related Financial Disclosure, and …

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IRC South Africa: Reporting on Outlook Information in the Integrated Report

The Integrated Reporting Committee of South Africa has released its technical Information Paper: Reporting on Outlook Information in the Integrated Report. The Information Paper looks at the Outlook information required in terms of the International <IR> Framework, the role of the governing body, how the information differs to that of “earnings guidance”, and offers preparers key …

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Luminous White Paper – Integrated reporting: The new reality

Integrated reporting enhances accountability and stewardship, and builds trust with a company’s stakeholders – thereby helping to create value and attract investors. But what steps do companies need to take to truly achieve integrated reporting? In the latest Luminous White Paper, Stephen Butler, Director of Stakeholder Engagement, explores the benefits of an integrated approach while James …

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Driving Alignment in Climate-related Reporting

The Corporate Reporting Dialogue participants – an initiative bringing together the major standard setters and framework providers globally – have released a report showing high levels of alignment between their reporting frameworks on the basis of the Task Force on Climate-related Financial Disclosures (TCFD) recommendations. As part of the Dialogue’s Better Alignment Project, CDP, the …

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Understanding the value of transparency and accountability

The world’s leading financial and non-financial corporate reporting frameworks have the same common foundations, based on the key objectives of transparency and accountability, according to a position paper published by the framework providers. The position paper sets out the seven key principles report preparers should follow for achieving such transparency and accountability. Participants of the …

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