Resource centre
Updated Governance Information Paper
The Paper has been updated for the changes in the revised <IR> Framework. The Disclosure of Governance Information in the Integrated Report (Updated): An Information Paper includes a…
Marked-up version of the Integrated Reporting Framework
Take a look at this if you want to see the changes in the updated 2021 version from the original 2013 version. The new content has been highlighted…
Management Commentary
The International Accounting Standards Board (IASB) in May 2021 released an Exposure Draft on Management Commentary to update its original voluntary Practice Statement released in 2010. The IASB…
IOSCO sets out the pace
The International Organization of Securities Commission (IOSCO) sets out its vision and expectations for the IFRS Foundation’s work on a global baseline for sustainability standards. IOSCO also released…
IIRC merges with SASB
The new Value Reporting Foundation focuses on offering three resources tools: integrated thinking, the <IR> Framework and the SASB standards. The full media release on this development can be…
IFRS governance changes to see in the new ISSB
IFRS governance changes to see in the new ISSB To establish the new International Sustainability Standards Board (ISSB), the IFRS Foundation has to amend its constitution. The proposed…
IFRS Trustees respond
IFRS Trustees respond The IFRS Foundation has released a Feedback Statement, which is a summary of the comments received on its Consultation Paper on Sustainability Reporting issued in…
International developments in corporate reporting … follow the story
Reshaping the corporate reporting system Over the past few years… Since 2019 there has been a concerted effort to achieve a global comprehensive corporate reporting system that brings…
New guidance on assurance on the integrated report
The IAASB has released its Guidance on Extended External Reporting (EER) assurance (which covers integrated reporting). It culminates a project that started in October 2017. To view the…
IFAC and IIRC push for assurance
The joint thought leadership paper released in February 2021 explains the status quo, the difference between reasonable and limited assurance, and sets out the way forward in an…
A Meaningful and Concise Integrated Report
The six focus areas of a meaningful and concise integrated report are highighted in the IRC’s 2021 Information Paper – Delivering a meaningful and concise integrated report
The International Framework
The International Integrated Reporting Council (IIRC) is a global coalition of regulators, investors, companies, standard setters, the accounting profession and NGOs. Together, this coalition shares the view that…