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حسابداری و مالی::
شورای گزارشدهی یکپارچه بین الملل، شورای گزارشگری یکپارچهی بینالمللی
To have a clear model we have to wait for the International Integrated Reporting Council (IIRC) that in 2013 proposed in the Consultation Draft of the Framework for Integrated Reporting, an encompassing tool to identify all elements that can eventually be included in integrated reporting.
The principle, concept and the model proposed by the IIRC will be discussed in the third chapter, after having outlined the process leading to the adoption of the framework.
Of course the model would require a process of adjustment, considering the specific types of resources (so-called "capital" in the IIRC model) that each organization solidly use.
Moreover, a Public Sector Pioneer Network has been created inside the IIRC to promote a conscious adoption of IR, exploring the connectivity of information that they are already publishing, and adopting an integrated thinking to improve the performance of public organizations.،International Integrated Reporting Council (IIRC) and IR
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