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Practice Aid: helping you navigate International <IR> Framework requirements

  • IIRC (International Integrated Reporting Committee) Image

Feb 28, 2019

In February 2019, the International Integrated Reporting Council (IIRC) published the IIRC Practice Aid designed to help preparers navigate International <IR> Framework requirements.

Organizations around the world use the International <IR> Framework, with its set of Guiding Principles and Content Elements, to develop an effective integrated report that communicates their value creation story.

The <IR> Framework takes a principles-based approach that ensures it is usable by organizations of any size and in any sector. It also includes a small number of requirements that are to be applied before an integrated report can be said to be in accordance with the <IR> Framework.

This is part of the IIRC's ongoing efforts to support report preparers as they adopt and advance integrated reporting in their organization and to remind report preparers of these requirements.

Review the practice aid on the IIRC's website.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.