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Integrated reporting framework

The Integrated Reporting Framework is used to accelerate the adoption of integrated reporting globally with an aim:

  • to improve information quality to enable a more efficient and productive allocation of capital;
  • to promote a cohesive, efficient approach to corporate reporting that draws on cross-functional knowledge and data and communicates the full range of factors that are reasonably likely to affect value creation over time;
  • to enhance accountability and stewardship for all the capitals a company uses or affects (financial, manufactured, intellectual, human, social and relationship, and natural) and to promote understanding of their independencies; and
  • to support integrated thinking, decision-making and actions that focus on the creation of value over the short, medium and long term.

→ Download the Integrated Reporting Framework, including translations

Revisions to the original (2013) Integrated Reporting Framework were published in January 2021 to enable more decision-useful reporting. The revisions involved extensive market consultation with 1,470 individuals in 55 jurisdictions and demonstrated that the principles of the Integrated Reporting Framework remain fit for purpose.

Translations of the Integrated Reporting Framework are available in:

  • Chinese, 2013 (普通话)
  • French, 2013 (Français) 
  • Italian, 2021 (Italiano)
  • Japanese, 2021 (日本語)
  • Korean, 2013 (한국어)
  • Portuguese, 2021 (Português)
  • Romanian, 2021 (Română)
  • Russian, 2021 (Pусский)
  • Spanish, 2021 (Español)
  • Turkish, 2021 (Türk)
  • Traditional Chinese, 2021 (正體中文)

→ Download the Integrated Reporting Framework, including translations.

Related resources

The Transition to integrated reporting: A Guide to getting started is a companion to the Integrated Reporting Framework and helps companies to develop a custom-fit transition plan to integrated reporting that includes taking IFRS Sustainability Disclosures into consideration.

The tool mapping IFRS Sustainability Disclosure Standards (IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures) core content requirements onto the Integrated Reporting Framework content elements shows one possible way to incorporate IFRS sustainability-related financial disclosures within an integrated report.