Framework Development

Consultation Draft of the International <IR> Framework

From 16 April, for the 90 days leading up to 15 July, the IIRC is calling on you, and all stakeholders across the world to read the Consultation Draft of the International <IR> Framework. The IIRC asks you to understand it, challenge it, critique it, and feedback to us what parts you feel work and what parts perhaps do not. We aim to create a Framework that will help businesses communicate value in the 21st Century – and your involvement will help us to do so.

Consultation Draft of the International <IR> Framework


Background Papers

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.


ARCHIVE OF FRAMEWORK DEVELOPMENT

 

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