Open for a 90-day comment period to 19 August 2020, the IIRC has released the Consultation Draft along with a companion document explaining the changes. The revision process is described by the IIRC as a “modernization” rather than a wholesale revision. Click here to access the Consultation Draft and Companion Document.
The feedback received will be used to inform a revised International <IR> Framework which will be published in December 2020.
The revision process kicked off in February 2020 with the release of three Topic Papers: Responsibility for an Integrated Report; Business model considerations; and, Charting a path forward. The Topic Papers were open for a 30-day period and over 300 responses from organisations and others were submitted to the IIRC. The Topic Papers can be viewed here: