The International Integrated Reporting Council (IIRC) is a global coalition of regulators, investors, companies, standard setters, the accounting profession and NGOs. The coalition is promoting communication about value creation as the next step in the evolution of corporate reporting.
The IIRC’s vision is to align capital allocation and corporate behaviour to wider goals of financial stability and sustainable development through the cycle of integrated reporting and thinking.
Corporate Register is partnering with the IIRC to provide an authoritative directory of reports referencing and aligning with the International <IR> Framework.
The Corporate Register <IR> directory classifies reports at two levels:
Level 1: The IIRC and / or the <IR> Framework are referenced in the report.
Level 2: The IIRC and / or the <IR> Framework are referenced in the report and at least two of the capitals as defined in the Framework are reported against.