Expansion of Emerging Integrated Reporting Database Begins
Further examples of Integrated Reporting are coming to the fore as the IIRC examines recent reports and expands on the Emerging <IR> Database in order to share these innovations with others.
In January, in order to provide more extensive practical help to businesses, the Black Sun and the IIRC will commence an on-going process of updating the Emerging IR Database. This tool, which was launched in September 2012, showcases emerging practices and demonstrates how the businesses included in the Database are applying the Guiding Principles and Content Elements of Integrated Reporting. The Database has been based on the principles outlined in the IIRC’s 2011 Discussion Paper, however, over the next few months the examples will be re-categorized in accordance to the Prototype of the International IR Framework. It is intended that businesses will use the Database in conjunction with the Prototype Framework and soon-to-be-released background papers on capitals, materiality, connectivity, business model and value. The Database has been created by Black Sun PLC in collaboration with the IIRC.
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