Find out how The Framework will guide you

The International <IR> Framework was released in 2013 following extensive consultation and testing by businesses and investors in all regions of the world, including the 140 businesses and investors from 26 countries that participated in the IIRC Pilot Programme.

The primary purpose of the Framework itself is to provide guidance on the practicalities of producing an integrated report and to explain the concepts behind integrated reporting, namely strategic focus and future orientation, stakeholder and materiality focus, conciseness, connectivity and reliability of information, and consistency and comparability. Any communication claiming to be an integrated report should apply these principles.

It identifies the type of information to include and how to present it, but strikes a balance between flexibility and prescription as necessitated by the wide variation in circumstances of different organizations.