Heads Up — IIRC Issues Discussion Paper on Integrated Reporting
This issue discusses the International Integrated Reporting Committee’s recently issued discussion paper (DP), Towards Integrated Reporting — Communicating Value in the 21st Century. The DP advocates the development of an international framework for integrated reporting that would bring together, in a clear and concise manner, material information about an organization’s business model, strategy, governance, performance, and prospects in a way that reflects the commercial, social, and environmental context within which the organization operates.