International <IR> Framework Development

Background Papers for <IR>

Please note that these papers were prepared whilst the Framework was being developed and do not necessarily reflect the current thinking behind Integrated Reporting. The Technical Task Force of the International Integrated Reporting Council (IIRC) established Technical Collaboration Groups (TCGs) to prepare Background Papers for <IR>. The TCGs were coordinated by lead organizations with input from participants from a range of disciplines and countries. The Background Papers reflect the collective views of TCG participants, not necessarily those of their organizations or the IIRC.

Background Papers

Technical Agenda Papers

In accordance with the IIRC’s Due Process, technical agenda papers of the Working Group and the Council are being posted to the website in advance of meetings, and a recording of those meetings or a summary of discussions is being posted after the meeting.

These resources can be found here.

Consultation Draft of the International <IR> Framework

Between 16 April and 15 July 2013 the IIRC held a successful three months of engagement on the Consultation Draft of the International <IR> Framework. The IIRC analyzed the submissions to shape the International <IR> Framework.   The Consultation Period was launched at events in 10 of the world’s largest capital markets on 16 April 2103, and from then extensive consultation took place with organizations across the world. From South Korea to Sweden, Italy to Indonesia, and the Netherlands to New Zealand people evaluated and commented on the Consultation Draft.

The IIRC used submissions to shape the Framework, published in December 2013. There were 359 submissions to the Consultation Draft which are available to view here. All comments received are considered a matter of public record.

Consultation Draft of the International <IR> Framework

November 2012: Prototype of the International <IR> Framework

The Prototype Framework is a working document that is being released to keep stakeholders informed of progress on the development of the Framework following the release of a draft outline in July 2012. Releasing the Prototype Framework is an interim step intended to demonstrate progress towards defining key concepts and principles that underpin <IR>, and support organizations’ ability to produce an integrated report. As a working document, the Prototype Framework contains some repetition and inconsistencies in terminology, concepts and writing styles. A Consultation Draft of the Framework is expected to be released in April 2013.

Prototype of the International <IR> Framework

July 2012: Outline of the International <IR> Framework

The International Integrated Reporting Council (IIRC) released the Draft Outline of the Integrated Reporting Framework on the 11 July 2012. This Outline establishes for the first time the basic structure of the Framework and is intended to keep stakeholders informed as the Framework is developed. The Draft Outline has now been superseded by the Prototype <IR> Framework.

Draft Outline of the <IR> Framework

September 2011: <IR> Discussion Paper

The <IR> Discussion Paper released in September 2011 includes the 2012 Summary of the <IR> Discussion Paper and alphabetical Submissions to the <IR> Discussion Paper.

<IR> Discussion Paper