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Robert Bruce interviews — Assurance on integrated reporting

Published on: 18 Nov 2014

In this interview Robert speaks with Michael Nugent, Technical Director, Framework Development, International Integrated Reporting Council (IIRC). They discuss the possible options for assurance on integrated reporting considering the two papers on assurance that the IIRC issued for comment in July 2014 (comments are due 1 December) and the comments that have been raised at roundtables that have taken place around the world on this topic.

Click here to access the full video: Alternatively, we have grouped Robert’s questions into themes as follows.  Click each individual link below to hear the specific question asked and Michael’s response.

  • Intro and Theme 1: Where are we on assurance over <IR>?
  • Theme 2: Please can you share some of the comments raised at the Roundtables on Assurance on <IR> and any innovation coming from these?
  • Theme 3: How do you apply assurance which is a definite process to ‘soft’ reporting?
  • Theme 4: Please can you explain what you mean by discursive and long form reporting?
  • Theme 5: What do investors want?
  • Themes 6 and 7: is there a risk or danger of regulation/assurance curtailing <IR> innovation? and Do you foresee development of <IR> assurance Standards?
  • Theme 8: Evolution of Integrated Reporting (<IR>) goes hand in hand with integrated thinking (<IT>).  Are separate assurance processes needed for both?
  • Theme 9: Where do you think will we be on this in 2 years’ time?

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