«The International Integrated Reporting Council (IIRC) is today, 20 February 2020, beginning the process of refreshing the International <IR> Framework, and calling for market feedback on specific themes that will inform the nature and direction of the revision.
Coinciding with the IIRC’s tenth anniversary in 2020, the revision will respond to an evolving market context and further embed integrated reporting and thinking into mainstream business practice.This revision is the first since the <IR> Framework was published in December 2013.
The corporate reporting system has progressed considerably since then, with businesses around the world acknowledging the increased importance of a range of capitals beyond purely financial. Organizations are also adapting and responding to global megatrends, such as the Sustainable Development Goals and climate change, a growing focus on stewardship and corporate governance, and inclusive capitalism.(...)». Continue a ler.
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