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INTERNATIONAL <IR> FRAMEWORK - Integrated Reporting

INTERNATIONAL <IR> FRAMEWORKJANUARY the IIRCThe INTERNATIONAL <IR> FRAMEWORK was developed to meet this need and provide a foundation for the future. Further information about the IIRC can be found on its website , including its: Purpose, mission and vision Structure and membership Governance and funding Procedures INTERNATIONAL <IR> FRAMEWORK (January 2021) supersedes the INTERNATIONAL <IR> FRAMEWORK (December 2013). This latest version applies to Reporting periods commencing 1 January 2022. Earlier application is welcome. Other resources For more on Integrated Reporting and how the <IR> FRAMEWORK can be applied, visit the IIRC s Frequently Asked Questions and <IR> Examples IIRC does not accept responsibility for loss caused to any person who acts, or refrains from acting, in reliance on the material in this publication, whether such loss is caused by negligence or other wise. Copyright January 2021 by the INTERNATIONAL Integrated Repor ting Council ( the IIRC ).

corporate reporting norm. The cycle of integrated reporting and thinking, resulting in efficient and productive capital allocation, will act as a force for financial stability and sustainable development. Integrated reporting aims to: • Improve the quality of information available to providers of financial capital to enable a more

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