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IIRC and SASB form the Value Reporting Foundation, providing comprehensive suite of tools to assess, manage and communicate value

The International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB) yesterday officially announce their merger to form the Value Reporting Foundation. The Value Reporting Foundation supports business and investor decision-making with three key resources: Integrated Thinking Principles, Integrated Reporting Framework and SASB Standards. These tools help businesses and investors develop a shared

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Well-embedded integrated thinking can make organisations more resilient in the face of challenges, like those that arose from the COVID-19 pandemic.

The integrated reporting process can kick-start integrated thinking, by bringing people from across the organisation together through the reporting cycle. At the same time, for organisations to obtain the full benefits, the reports need to communicate this to investors and other external stakeholders. This report looks at three key ways in which integrated thinking is

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A roadmap for accelerating integrated reporting assurance

Since the IIRC was formed with the support of IFAC in 2010, the number of organizations using integrated reports to communicate their value creation story has increased, with now more than 2,500 businesses in over 70 countries implementing integrated reporting. While this is significant progress, to achieve greater confidence in integrated reporting, we believe assurance

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Revisions to the International Framework: 2013/2021 comparison document

In January 2021, the IIRC published revisions to the International <IR> Framework to enable more decision-useful reporting. The process was shaped by two extensive consultations with 1,470 individuals in 55 jurisdictions. IIRC published today the <IR> Framework 2013/2021 comparison document to enable readers to clearly identify the changes that have been made to the 2021 <IR> Framework. Changes have been

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Strengthening an Integrated Report Using SASB Standards

Markets increasingly recognize that the ability of business to create value relies on more than financial capital alone. For proof, look no further than the growing gulf between a typical firm’s enterprise value and the net assets on its balance sheet. A major driver behind the International Integrated Reporting Council (IIRC) and Sustainability Accounting Standards

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IFAC and IIRC Set Out A Vision for Accelerating Integrated Reporting Assurance

As an increasing number of businesses around the world implement integrated reporting as a route to long-term value creation and sustainable development, the demand for assurance services on such reports is expected to rise accordingly. To help meet this demand, and to increase confidence in integrated reporting, the International Federation of Accountants (IFAC) and the

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IIRC publishes revisions to International Framework to enable enhanced reporting

The International Integrated Reporting Council (IIRC) today, 19 January 2021, publishes revisions to the International <IR> Framework to enable more decision-useful reporting. The revisions, the first since the <IR> Framework was originally published in 2013, are the result of extensive market consultation with 1,470 individuals in 55 jurisdictions. The consultation demonstrated that the conceptual thinking and principles

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IIRC and SASB announce intent to merge in major step towards simplifying the corporate reporting system

The International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB) yesterday announced their intention to merge into a unified organization, the Value Reporting Foundation, providing investors and corporates with a comprehensive corporate reporting framework across the full range of enterprise value drivers and standards to drive global sustainability performance. In an era

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A powerful interim step towards a single, coherent global set of reporting standards

Shared vision from GRI, CDP, CDSB, IIRC and SASB The five global sustainability, ESG and integrated reporting framework and standard setting organizations launched a report outlining the elements necessary for more comprehensive corporate reporting. The shared vision is provided by GRI, CDP, Climate Disclosure Standards Board (CDSB), International Integrated Reporting Council (IIRC) and Sustainability Accounting Standards Board

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A cohesive and connected future for reporting in Europe

In 2014, the European Commission identified integrated reporting as ‘one step ahead’ of the Non-Financial Reporting Directive. Hundreds of businesses across Europe should be commended for taking this step in the intervening years, with many of Europe’s largest businesses successfully embedding integrated thinking and reporting into the way they do business. Driven by the desire