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CRD releases landscape map providing clarity across frameworks and standards

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06 May 2015

The Corporate Reporting Dialogue (CRD), which brings together organisations that have significant international influence on the corporate reporting landscape, has published a landscape map that provides a snapshot of a comparison of their frameworks, standards and related requirements through the lens of integrated reporting. Among the CRD members are the IASB and the FASB.

The CRD was introduced in June 2014 with the aim to work together to respond to market calls for better alignment and reduced burden in corporate reporting by promoting proactive engagement between the key organisations. As an initial unified response, the Dialogue has now developed an online map to show how the frameworks, standards and related requirement of its participants are seen through the lens of integrated reporting. The map has three levels:

  • Purpose. Offering a brief description of the purpose of each standard or framework.
  • Scope. Explaining how each reporting initiative relates to the six capitals of integrated reporting.
  • Content. Explaining each reporting initiative relates to the content elements of integrated reporting.

The map is intended to be a simple navigational tool providing insights into the degree of coverage of the capitals and content elements in each of the standards or frameworks. It lists all applicable standards, however, source documents are not included as the main purpose is to demonstrate how frameworks, standards and related requirements could be used together to enhance corporate reporting.

Please click to access the map on the CRD website.

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