IIRC INTEGRATED REPORT 2017 / <IR> Framework review

<IR> Framework review

Following the release of the <IR> Framework in December 2013 we launched a formal consultation in March 2017 to hear from market participants and learn from their experience with integrated reporting. The final report* on the feedback received was presented at the October 2017 Integrated Reporting Convention in Amsterdam.


The formal consultation attracted:

Over 400 contributions

Feedback from events in 19 countries

A wide cross section of stakeholders


The concepts of integrated reporting widely accepted and embraced

Focus to now include improving implementation of integrated reporting

Key areas identified for practical guidance:

  • Multiple capitals approach
  • Connectivity of information
  • Integrated thinking

Senior management buy-in seen as vital for successful adoption

Next steps

48 ‘Actions’ identified across 26 topics for implementation

Implement a two-year programme of guidance and other technical assistance to further clarify, simplify and amplify the adoption of integrated reporting

The programme to include:

Supporting project proposals for guidance and research

Providing guidance in the form of Practice Notes, practice aids and Frequently Asked Questions

Engaging with the Corporate Reporting Dialogue and others

Consider an <IR> Framework revision after 2019 based on the small number of suggestions received and further implementation experience gained