313-1 International <IR> Framework, 2013

Summary

The IIRC’s long-term vision is a world in which integrated thinking is embedded within mainstream business practice in the public and private sectors, facilitated by Integrated Reporting (<IR>) as the corporate reporting norm. The cycle of integrated thinking and reporting, resulting in efficient and productive capital allocation, will act as a force for financial stability and sustainability.

Thumbnail image for The IIRC’s long-term vision is a world in which integrated thinking is embedded within mainstream business practice in the public and private sectors, facilitated by Integrated Reporting (<IR>) as the corporate reporting norm. The cycle of integrated thinking and reporting, resulting in efficient and productive capital allocation, will act as a force for financial stability and sustainability.

Issuer

International Integrated Reporting Council (IIRC)

Year

2013

Region

International

Issuer (type)

International Integrated Reporting Council (International)

Policy Type

Disclosure

Geographical scope

International

Mandatory or voluntary

Voluntary

Main industries targeted

Finance & Insurance
Public administration
Retail trade
Manufacturing

Restrictiveness

Very Low

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