Please note that these papers were prepared whilst the Framework was being developed and do not necessarily reflect the current thinking behind Integrated Reporting. The Technical Task Force of the International Integrated Reporting Council (IIRC) established Technical Collaboration Groups (TCGs) to prepare the following Background Papers for <IR>. The TCGs were coordinated by lead organisations 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 organisations or the IIRC.
The IIRC gratefully acknowledges the contributions of the lead organisations and the other participants named in each Background Paper.
|Chartered Institute of Management Accountants (CIMA)
International Federation of Accountants (IFAC)
|Association of Chartered Certified Accountants (ACCA)
Netherlands Institute of Chartered Accountants (NBA)
|Connectivity (Translated into Japanese by WICI in 2018.) 相互結合性
|World Intellectual Capital Initiative (WICI)
|American Institute of Certified Public Accountants (AICPA)
|Ernst & Young LLP (EY)
These Background Papers were published in the United Kingdom.