The International Integrated Reporting Council (IIRC) released the revised version on 19 January 2021. This version supersedes the original Framework of 2013 and is effective for reporting periods commencing 1 January 2022 but earlier adoption is welcome.
The IIRC has published three documents that set out the feedback received during the consultation, the analysis of the feedback and the subsequent treatment of the feedback. To view these documents, click here.
Further information about the IIRC can be found on its website.