Three years after publication of the International Integrated Reporting Framework, the International Integrated Reporting Council (IIRC) launched a two-month consultation to gauge businesses' views on the implementation of the framework, to inform on further development. Accountancy Europe has now responded to the consultation and also points out major barriers:

• That quality and relevance of the information in integrated reports need to be improved;
• that it needs to be explored how an integrated report conforms with other reports;
• that the cost to prepare an integrated report is a challenge to SMEs; and
• that the framework focuses on reporting from the perspective of investors and thus the wider stakeholder base has diffculties applying it.

The full comment letter is available on the Accountancy Europe website.

The Global Reporting Initiative (GRI) is currently seeking senior individuals of integrity and high reputation to join the following committees for a term of 3 years, from 1 January 2018: GRI Board of Directors; Global Sustainability Standards Board; Stakeholder Council; and Independent Appointments Committee. More information is available on the GRI website.