Training and Resources

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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

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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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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