Revisions to the International Reporting Framework published by the International Integrated Reporting Council (IIRC)

The IIRC has published revisions to the International <IR> Reporting Framework to enable more decision-useful reporting.

The revisions focus on a simplification of the required statement of responsibility for the integrated report; improved insight into the quality and integrity of the underlying reporting process; a clearer distinction between outputs and outcomes; and a greater emphasis on the balanced reporting of outcomes and value preservation and erosion scenarios.

The revised framework may be accessed here.