Title: Understanding the IIRC framework through the perspective of accounting profession and international organisations

Authors: Ioana-Maria Dragu

Addresses: Faculty of Economics and Business Administration, Babes-Bolyai University, 58-60 Teodor Mihali Street, Cluj-Napoca, 400591, Romania

Abstract: The international IR framework generated high interest from accounting professional bodies, international organisms/organisations that provided feedback for the first consultation draft framework issued by the IIRC. The main impact accounting profession and international organisations had on integrated reporting is materialised in the suggestions made for the consultation draft framework initially issued by IIRC in 2013 (IFRS, IASB, ICAEW, IFAC, ACCA, FEE, CIMA, CDSB, GRI, etc.). The IIRC received a total of 359 responses to the consultation draft framework, out of which 25 come from accounting professional bodies and members of accounting profession at international and national level. For the purpose of the current research, we considered the most prominent representatives of accounting profession and international organisations. Further on, we are going to explain the reaction of the most important organisations/accounting professional bodies/members of accounting profession with respect to the release of the IR consultation draft framework.

Keywords: integrated reporting; IIRC framework; accounting profession; international organisations.

DOI: 10.1504/IJSEI.2017.089476

International Journal of Social Entrepreneurship and Innovation, 2017 Vol.4 No.4, pp.273 - 286

Received: 16 Mar 2016
Accepted: 27 Jul 2016
Published online: 26 Jan 2018 *

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