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DISCUSSION PAPER

TOWARDS INTEGRATED REPORTING

COMMUNICATING VALUE IN THE 21ST CENTURY

The Discussion Paper Towards Integrated Reporting – Communicating Value in the 21st Century was launched Monday 12th September 2011.  It considered the rationale for Integrated Reporting, offering initial proposals for the development of an International Integrated Reporting Framework and outlining the next steps towards its creation and adoption. Its purpose was to prompt input from all those with a stake in improved reporting, including producers and users of reports.

The deadline for submissions on the Discussion Paper was Wednesday 14th December.

If you require further information, please contact dpresponses@theiirc.org.

Read the discussion paper

The Discussion Paper has been archived in the following formats:

Posting of Comments Received

All comments received on the Discussion Paper are considered a matter of public record and will be posted on this website in early 2012.

Resources

Planned Publications

Other publications the IIRC is planning include:

  • A summary of submissions on the Discussion Paper (expected to be published in March 2012).
  • Exposure Draft of an International Integrated Reporting Framework (expected to be published for comment in 2012

Future Directions

Other actions the IIRC is currently undertaking, as foreshadowed in the Discussion Paper, relate to:

  • The <IR>Pilot Programme;
  • Working with others on emerging measurement and reporting practices;
  • Outreach, continuing to encourage organizations to adopt and contribute to the evolution of Integrated Reporting;
  • Exploring opportunities for harmonizing reporting requirements within and across jurisdictions; and
  • Consultation regarding the ongoing governance of Integrated Reporting.

If you require further information on these activities, please email: contact@theiirc.org.