This document provides an overview of integrated reporting (IR). It explains what IR is, who is involved in developing the IR framework through the International Integrated Reporting Council, and how they are doing so through a pilot program, framework development, and an examples database. It outlines milestones in the framework development process from 2011 to 2013, including releasing concept papers, draft outlines, and prototypes leading to the final version 1.0 framework in December 2013.

1. CReCER 2012
Integrated Reporting
October 31, 2012
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2. Overview
what <IR> explained
who Council members
how Framework, Pilot Program, Database
when Milestones
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3. what.
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4. <IR> explained
CONCERNS
Financial • Volume and complexity
reporting
• Historical focus
• Financial statement focus
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5. <IR> explained
CONCERNS
Financial • Limited uptake Non-financial
reporting reporting
• Weak investor link
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6. <IR> explained
Financial Non-financial
strategy
governance
performance
prospects
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7. <IR> explained
concise summary of value
(investor audience)
strategy
Financial governance Non-financial
reporting reporting
performance
prospects
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8. who.
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9. Council
Standard Regulators Report Support Report
setters preparers users
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10. how.
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11. Pilot Program
■ Over 80 businesses testing <IR> Framework
■ Includes Investor Network
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12. Examples
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13. when.
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14. Milestones
Sep–Dec 2011
Conceptual Framework
214 responses
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15. Milestones
May 2011
Summary of comments
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16. Milestones
Jul 2012
Draft outline
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17. Milestones
Sep/Oct 2012
Yearbook
Examples database
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18. Milestones
Draft Framework
Prototype
Q4 2012
Prototype
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19. Milestones
Topic-specific
papers
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20. Milestones
Topic-specific
papers
business model, value,
capitals, materiality,
connectivity
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21. Milestones
Consultation
Apr 2013 Draft
Consultation Draft
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22. Milestones
yearbook
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23. Milestones
Framework
Dec 2013 Version 1.0
Version 1.0
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24. learn more.
lisa.french@theIIRC.org @Lisa_E_French