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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

Global sustainability and integrated reporting organizations launch prototype climate-related financial disclosure standard

Five leading organizations in sustainability and integrated reporting, who published a shared vision for a comprehensive corporate reporting system earlier this year, have taken a next practical step together.   Coinciding with the fifth anniversary of the Paris Agreement on 12 December 2020, the group published a paper that addresses one part of this system: …

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AICL: #India Adopts Integrated Reporting

Now more than ever integrated reporting is important for organisations’ long-term success and sustainable development. The Covid-19 pandemic has led to businesses across the world prioritising the health and safety of their employees, customers and local communities over financial profit, radically changing their business models to evolve with these challenging times.

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IRC of South Africa – FAQ: Reporting in a time of crisis

During the COVID-19 pandemic organizations may be called on to include additional information in their corporate reporting, such a specific financial information and governance considerations. When preparing their integrated report, organizations will be considering how and where to disclose the impacts of the pandemic and the uncertainties that lie ahead. The integrated report affords the …

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Statement of Intent to Work Together Towards Comprehensive Corporate Reporting

Five global organizations, whose frameworks, standards and platforms guide the majority of sustainability and integrated reporting, announced a shared vision of what is needed for progress towards comprehensive corporate reporting – and the intent to work together to achieve it.   Transparent measurement and disclosure of sustainability performance is now considered to be a fundamental …

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Understanding and Communicating Value Creation: The Role of the CFO and Finance Function

Achieving sustainable, long-term growth and value creation has never been more challenging As companies experience unprecedented economic disruption, many are rethinking their fundamental purpose and strategy. To help steer their organizations toward long-term value creation, Chief Financial Officers (CFOs) and finance functions need to ensure that all relevant information around value creation, performance, opportunities, risks …

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Insights into integrated reporting 4.0: The story so far (ACCA)

This report examines the reporting practices of organizations in the International Integrated Reporting Council’s <IR> Business Network, based on report reviews produced over the past four years. It discusses the challenges that preparers have faced, and highlights areas for further improvement.    ACCA identifies areas where the quality of reporting is stronger, including: • the description …

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KPMG Survey of Integrated Reports in Japan, 2019

This is the annual survey of integrated reports in Japan by KPMG, their sixth report since first issued in 2014. In their survey, KPMG state that over 500 companies in Japan now publish an integrated report – including 175 out of the Nikkei 225 companies. KPMG’s key recommendations for companies looking to produce their annual …

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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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