The Framework
In March 2014, the IRC endorsed the International <IR> Framework, released by the International Integrated Reporting Council (IIRC) in December 2013, as guidance on good practice on how to prepare an integrated report.
The International <IR> Framework offers guiding principles for the preparation and presentation of an integrated report, as well as content elements of information that should be included. The Framework sets out 18 requirements that must be met in an integrated report that is in accordance with the Framework.
Download the International IR Framework here
Information papers
Since 2014, and following the finalisation of the International <IR> Framework, the IRC has released technical Information Papers and FAQs aimed at assisting the preparers and users of integrated reports in applying and understanding the International <IR> Framework (see the list below). The Information Papers and FAQs are developed by the Working Group after research and analysis of South African integrated reports, and contain excerpts from reports as examples of format and connectivity.