2020 is the year of change for the International <IR> Framework. The revision is a “modernization” rather than a wholesale revision and deals with targeted areas. The process kicked off in February with the release of three Topic Papers open for public comment, and was followed by a Consultation Draft in May open for public comment. The process should be completed at the end of this year. Click here to access the Consultation Draft and Companion Document.
The three Topic Papers: Responsibility for an Integrated Report; Business model considerations; and, Charting a path forward, can be accessed at these links: