The International Integrated Reporting (IR) Framework (2013) identified providers of financial capital as its primary users. This research provides evidence from 22 mainstream UK equity market actors regarding the decision usefulness and diffusion of IR, as a reporting innovation, to them. Despite institutional-level support for IR, the interviews reveal that its use and diffusion to [...]
On 6 April 2016, the The Federation of European Accountants (Fédération des Experts-comptables Européens, FEE) and the International Integrated Reporting Council (IIRC) held a joint event "Enhancing transparency and value: From the Non-Financial Information Directive to Integrated Reporting". A report from that event is now available - see here.