International <IR> Framework

The International Integrated Reporting Framework is used to accelerate the adoption of integrated reporting across the world with an aim to:

  • Improve the quality of information available to providers of financial capital to enable a more efficient and productive allocation of capital
  • Promote a more cohesive and efficient approach to corporate reporting that draws on different reporting strands and communicates the full range of factors that materially affect the ability of an organization to create value over time
  • Enhance accountability and stewardship for the broad base of capitals (financial, manufactured, intellectual, human, social and relationship, and natural) and promote understanding of their independencies
  • Support integrated thinking, decision-making and actions that focus on the creation of value over the short, medium and long term.

Revisions to the <IR> Framework were published in January 2021 to enable more decision-useful reporting. The revisions, the first since the <IR> Framework was originally published in 2013, are the result of extensive market consultation with 1,470 individuals in 55 jurisdictions. The consultation demonstrated that the conceptual thinking and principles of the <IR> Framework remain fit for purpose and robust.

→ Download the <IR> Framework

The Transition to integrated reporting: A Guide to getting started is a companion to the <IR> Framework and helps report preparers develop a custom-fit transition plan to integrated reporting.

To learn how leading businesses use the <IR> Framework and SASB Standards together, please see the Complementary Tools paper.

Translations of the <IR> Framework, published in 2013, are available in the following languages. Translations of the revised <IR> Framework, published in 2021, will be available soon.

  • Chinese, 2013 (普通话)
  • French, 2013 (Français)
  • Italian, 2021 (Italiano)
  • Japanese, 2021 (日本語)
  • Korean, 2013 (한국어)
  • Portuguese, 2013 (Português)
  • Romanian, 2021 (Română)
  • Russian, 2021 (Pусский)
  • Spanish, 2021 (Español)
  • Turkish, 2021 (Türk)
  • Traditional Chinese, 2013 (正體中文)

→ Download the <IR> Framework – Translated Versions