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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

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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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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KPMG Survey of Integrated Reports in Japan, 2018

This is the annual survey of integrated reports in Japan by KPMG, their fifth report since first issued in 2014. KPMG have surveyed and analyzed the integrated reports of 414 companies, an increase in companies by 23.6% up from 2017’s report (+79 companies), and whose value made up a remarkable 58% of the total market capitalization (JPY …

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Insights into integrated reporting 3.0: The drive for authenticity (ACCA)

This report examines the reporting practices of organizations in the International Integrated Reporting Council’s <IR> Business Network. It highlights the progress made towards integrated reporting over the past year, discusses the challenges that preparers face, and gives practical recommendations to guide more organizations on the path to integrated reporting. There has been great progress in terms …

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Integrated Reporting for SMEs: Implementation Guidance

The Italian NIBR and the WICI Global Network have published ‘Integrated Reporting for SMEs: Implementation Guidance’,  addressing a fundamental topic for the development and global adoption of integrated reporting. Consistent with the International <IR> Framework, this guidance explains the principles of integrated reporting and thinking through the lenses of an SME, providing also a road-map …

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Value of Value: The new long-term horizon for business leaders

Executives globally agree that purpose and profit can be mutually achievable. They also agree on the increasing benefit of understanding and communicating the value potential of their organizations to build relationships with stakeholders, the benefits of improving integrated thinking and strategic decision-making. Our latest Value of Value: Board-level insights report finds that despite a small …

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