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This page discusses the International Integrated Reporting Council (IIRC) and provides access to the International <IR> Framework.

Topics covered:
  • Financial accounting & reporting: Technical: Non-financial reporting: Integrated reporting, Foundational
  • Management accounting: Technical: Management reporting & analysis: Integrated reporting, Foundational

2 Comments/Reflections

Bipin Hathi

Bipin Hathi Jun 2018

The article made me think about the social responsibilities that the company I work for engages in. I think this is a good initiative and have noticed that more and more corporates are increasing their awareness of corporate social responsibility and actually making positive changes to assist. Reporting these actions helps companies to demonstrate their actions and is good for business.
Arjun Malik

Arjun Malik Dec 2015

I think this was a very interesting document, although I didn't read every word of the Framework. The move to include more subjective forward looking information that reflects the risks and opportunities of the organisation (or the perspective of management at least) is a really good one - historical data not being a rounded enough view of an organisation's prospects in the future. In my role I always aim to provide commentary on all historic data when it can provide insight into action to be taken in future to improve performance . Also risks and opportunity tracking is now one of the most important aspects of my role so this framework is a reflection of that change in recent years.