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Revisions to the International <IR> Framework: Treatment of Consultation Draft feedback

Posted 2 February, 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 how we treated the feedback we received, setting out how the <IR> Framework has been revised, and why.

The invaluable feedback the IIRC has received from business, investors, the accountancy profession, and experts in the field has ensured that the <IR> Framework is now in an even better position to support the journey to integrated reporting.

The Treatment of Consultation Draft feedback is available to view.

We have also published the feedback we received, ‘Consultation Draft feedback: Questions 1 – 10′ and our analysis of this feedback: ‘Analysis of Consultation Draft feedback: Questions 1 – 10‘.