IIRC plans major revision to integrated reporting framework.
“The IIRC opened a call Thursday for market feedback on specific themes to help inform the nature and direction of the revisions. The revision is planned for this year to coincide with the IIRC’s 10th anniversary. The IIRC first published the framework in December 2013 and this will be the first revision.
The IIRC wants to respond to changes in recent years, as demand grows for corporate reporting on issues such as the United Nations’ Sustainable Development Goals and climate change, along with stewardship and corporate governance, and inclusive capitalism…
Feedback can be submitted towww.integratedreporting.org/2020revision between Thursday, Feb. 20 and Friday, March 20, 2020.”
[COMMENTARY]The integration of a company’s regular annual report and its ESG/CSR information and data into one integrated report is now an imperative. Also, management discussions need to integrate financials with ESG/CSR information and data and not compartmentalize them into separate silos.
IIRC plans major revision to integrated reporting framework, by Michael Cohn, February 20, 2020, Accounting Today, USA.