THE INTEGRATED REPORTING FRAMEWORK: BETWEEN CHALLENGE AND INNOVATION

Abstract

Integrated Reporting has lately shown a great amount of interest for the business community, as it can offer a greater information value to all types of users. Thus, creating a proper framework for this type of reporting has been a top priority for the regulating bodies, with significant input from other interested parties. This paper aims to analyze the comments submitted to the Consultation Draft and to determine which questions gained more focus. Moreover, through this paper, we intend to reveal which types of respondents were more interested in discussing the Framework and to split them into several groups of interest. Finally, the main goal of the paper is to provide an overview on the discussions leading to the Framework’s final form and to determine how the comment letters can provide further perspectives on the implementation of Integrated Reporting.

Keywords

• Integrated Reporting Framework
• Disclosure
• Comment Letters
• Reporting Methodology