International <IR> Framework

International IR Framework CoverThe International Integrated Reporting Framework will be used to accelerate the adoption of <IR> across the world.

<IR> applies principles and concepts that are focused on bringing greater cohesion and efficiency to the reporting process, and adopting ‘integrated thinking’ as a way of breaking down internal silos and reducing duplication. It improves the quality of information available to providers of financial capital to enable a more efficient and productive allocation of capital. Its focus on value creation, and the ‘capitals’ used by the business to create value over time, contributes towards a more financially stable global economy.

The Framework was released following extensive consultation and testing by businesses and investors in all regions of the world, including the 140 businesses and investors from 26 countries that participate in the IIRC Pilot Programme. The purpose of the Framework is to establish Guiding Principles and Content Elements that govern the overall content of an integrated report, and to explain the fundamental concepts that underpin them.


Basis For Conclusions

This document provides the IIRC’s basis for conclusions on the major technical issues raised by respondents to the Consultation Draft of the International <IR> Framework released by the IIRC in April 2013.

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Summary of Significant Issues

This document has been prepared by IIRC staff to supplement the IIRC’s Basis for Conclusions. It provides a high-level summary of the process followed by the IIRC in developing the Framework, and how significant technical issues raised by respondents to the consultation questions in the Consultation Draft have been addressed.