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Towards Integrated Reporting ? The Pivotal Role of IIRC

Journal: Global eLearning Journal (Vol.2, No. 2)

Publication Date:

Authors : ; ;

Page : 25-32

Keywords : integrated reporting; ESG; IIRC;

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The key objective of Integrated Reporting is to demonstrate the linkages between an organization’s strategy, governance and financial performance and the social, environmental and economic context within which it operates. There are several standard-setting and regulatory bodies responsible for creating standards for financial reporting, as well as frameworks and guidelines for ESG (Environmental, Social, Governance) reporting. However, there is no single body with the authority, legitimacy or expertise to bring together the different elements required for Integrated Reporting. The International Integrated Reporting Council (IIRC) brings together a powerful, international cross section of leaders from the corporate, investment, accounting, securities, regulatory, and standard-setting sectors as well as civil society. The key milestones of IIRC in 2011 were the publication of an Integrated Reporting Discussion Paper for public consultation in September and the launch of a Pilot Programme for Integrated Reporting in October. On September 26, 2012, the IIRC has marked the first anniversary of the launch of its Pilot Programme by holding a major international conference and publishing a Yearbook (The Pilot Programme Yearbook 2012) which showcases the business and investor journey towards Integrated Reporting.

Last modified: 2016-02-25 22:32:58