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Revisions to the International <IR> Framework: 2013/2021 comparison document

Posted 11 March, 2021

In January 2021, the IIRC published revisions to the International <IR> Framework to enable more decision-useful reporting. The process was shaped by two extensive consultations with 1,470 individuals in 55 jurisdictions.

We have now published the <IR> Framework 2013/2021 comparison document to enable readers to clearly identify the changes that have been made to the 2021 <IR> Framework. Changes have been outlined in a table format on a side-by-side basis for ease of comparison.

The <IR> Framework 2013/2021 comparison is available to view.

We have also published the feedback we received on the 2013 <IR> Framework, ‘Consultation Draft feedback: Questions 1 – 10′ our analysis of this feedback: ‘Analysis of Consultation Draft feedback: Questions 1 – 10‘ and the Treatment of Consultation Draft feedback.