«Transition to integrated reporting/A guide to getting started»

 

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«In January 2021, we published a revised International Framework, which replaced the original 2013 version. In this Guide, the term Framework refers to the International Framework (2021). As a supplement to the Framework, this Guide helps report preparers develop a custom-fit transition plan to integrated reporting. Like the Framework, the Guide is written in the context of private sector, for-profit companies of any size, but can also be applied by public sector and not-for-profit organizations».