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CAPITALS - Integrated Reporting

1 CAPITALSBACKGROUND PAPER FOR <IR>2 CAPITALS BACKGROUND PAPER FOR <IR>The Technical Task Force of the international Integrated Reporting council (IIRC) established a Technical Collaboration Group (TCG) to prepare this Background Paper for <IR>. The TCG was coordinated by the lead organizations with input from participants from a range of disciplines and countries. This paper reflects the collective views of TCG participants, not necessarily those of their organizations or the IIRC. The IIRC considered interim findings from the TCG when preparing the Prototype Framework released in November 2012, and is further considering this paper in developing a Consultation Draft of the international Integrated Reporting (<IR>) Framework. This paper provides background information that will assist stakeholders when responding to the Consultation Draft. The IIRC gratefully acknowledges the contributions made by the following in the drafting of this Background Paper for <IR>:LEAD ORGANIZATIONS Association of Chartered Certified Accountants (ACCA) Netherlands Institute of Chartered Accountants (NBA)PROJECT TEAM Carol Adams, Independent consultant and Monash University Andrea B.

The Technical Task Force of the International Integrated Reporting Council (IIRC) established a Technical Collaboration Group (TCG) to prepare this Background Paper for <IR>. The TCG was coordinated by the lead organizations with input from participants from …

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