The International Integrated Reporting Framework: Key Issues and Future Research Opportunities

Abstract

This paper has three main aims. First, the paper introduces the concept of integrated reporting ( < IR > ) as described by the International Integrated Reporting Council (IIRC). A background to the development of the < IR > concept over the 4-year period from the inception of the IIRC in 2010 is provided, culminating in the release by the IIRC of a Consultation Draft (CD) of the < IR > framework in March 2013. Second, the paper discusses key issues currently being debated relating to the CD that the IIRC will need to resolve prior to the expected release of their < IR > framework in late 2013. This discussion is based on issues identified and reported to the IIRC by a subcommittee of the International Association for Accounting Education and Research (IAAER) comprised of international accounting academics. Finally, the paper identifies a range of potential research issues relating to the development and implementation of < IR > . © 2014 John Wiley & Sons Ltd.