Comment deadline for IIRC DP on integrated reporting
On 12 September 2011, the International Integrated Reporting Committee (IIRC) released a Discussion Paper Towards Integrated Reporting – Communicating Value in the 21st Century.
The Discussion Paper is the first step in the development of an 'International Integrated Reporting Framework', with an exposure draft expected to be published in 2012. It seeks to build on existing developments in reporting such as the international convergence of accounting standards, sustainability guidance published by organisations such as the Global Reporting Initiative (GRI), and the IASB's IFRS Practice Statement Management Commentary.
The IIRC is calling for comments on the Discussion Paper to be submitted by 14 December 2011.