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Integrated Reporting Framework

The Framework establishes the Guiding Principles and Content Elements that govern the overall content of an integrated report, and explains the fundamental concepts that underpin them.

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Basis for conclusions

This document provides the IIRC’s Basis for Conclusions on the major technical issues raised by respondents to the Consultation Draft of the…

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Integrate

IIRC Chairman, Professor Mervyn E King SC, and Leigh Roberts of the South African Institute of Chartered Accountants have co-authored a book,…

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Background Papers

Please note that these papers were prepared whilst the Framework was being developed and do not necessarily reflect the current thinking behind…

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