Integrated Reporting – articulating a future path

The International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB) have communicated plans for the future role, governance and development of the VRF’s Integrated Reporting Framework and Integrated Thinking Principles.

The IFRS Foundation will undertake an engagement programme for market participants to explain the transition of the Integrated Reporting Framework to a resource used by both boards, as well as advocating for the use and development of Integrated Thinking Principles.

The Integrated Reporting Framework drives high-quality corporate reporting and connectivity between financial statements and sustainability-related financial disclosures, which improves the quality of information provided to investors.

Continued use of the framework and principles is encouraged to improve the quality of information provided to investors.

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