IFAC Comment Letter on International Integrated Reporting Council's Discussion Paper: Assurance on Integrated Reporting

IFAC is a very strong supporter of integrated reporting and has been since the inception of integrated reporting several years ago. In addition to providing resources to the International Integrated Reporting Council (IIRC) as part of the Memorandum of Understanding between IFAC and the IIRC, and being represented on the IIRC Board and Council, IFAC has consistently spoken out on the importance of integrated reporting in transforming the corporate reporting landscape and enhancing the quality and decision-usefulness of information provided by organizations to their stakeholders. 

IFAC has chosen not to respond separately to each of the questions detailed in the Discussion Paper, but rather to comment more generally on the importance of developing a robust and appropriate assurance framework for integrated reporting.