International Integrated Reporting Council (IIRC)
Frameworks & Standards
Concepts & Definitions
Introdução
The International Integrated Reporting Council (IIRC) (previously the International Integrated Reporting Committee) was formed in August 2010 and aims to create a globally accepted framework for a process that results in communications by an organisation about value creation over time.
The IIRC brings together a cross section of representatives from corporate, investment, accounting, securities, regulatory, academic and standard-setting sectors as well as civil society.
It comprises a Steering Committee, a Working Group and a three taskforces (dealing with content development, engagement and communications, and governance).
The International Integrated Reporting Framework and Integrated Thinking Principles have been developed and are used around the world, in 75 countries, to advance communication about value creation, preservation and erosion.
The cycle of integrated reporting and thinking result in efficient and productive capital allocation, acting as a force for financial stability and sustainable development (IIRC, 2024).
The IIRC brings together a cross section of representatives from corporate, investment, accounting, securities, regulatory, academic and standard-setting sectors as well as civil society.
It comprises a Steering Committee, a Working Group and a three taskforces (dealing with content development, engagement and communications, and governance).
The International Integrated Reporting Framework and Integrated Thinking Principles have been developed and are used around the world, in 75 countries, to advance communication about value creation, preservation and erosion.
The cycle of integrated reporting and thinking result in efficient and productive capital allocation, acting as a force for financial stability and sustainable development (IIRC, 2024).