Integrated reporting

What Integrated reporting does

The Integrated Reporting Framework is a global standard-setting initiative jointly maintained by the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB) under the auspices of the IFRS Foundation, a not-for-profit, public interest organisation headquartered in London. The framework provides organizations with a principles-based approach to communicate value creation, preservation, and erosion across six capitals — financial, manufactured, intellectual, human, social and relationship, and natural — by connecting financial statements with sustainability-related financial disclosures. The framework and its companion Integrated Thinking Principles are used in 75 countries worldwide to advance corporate reporting practices.

Supporting products and resources include the IR Framework to ISSB Mapping Tool for standards alignment, IR Training programmes for implementation guidance, an Examples Database of real-world applications, Integrated Thinking Case Studies, and an FAQ resource. The IFRS Foundation distributes these resources through its official website (ifrs.org), dedicated social media channels (LinkedIn, X, YouTube, Facebook), and an events calendar.

The IFRS Foundation generates revenue through licensing of IFRS Accounting and IFRS Sustainability products, shop sales (shop.ifrs.org), and membership programmes (including the Alliance Membership Programme for sustainability). As a not-for-profit public interest organisation, it is governed by Trustees and operates through two standard-setting boards — the IASB and ISSB — with no public ownership or venture capital involvement. The organization's CEO is Richard Howitt.

Name

Integrated reporting

Legal name

International Financial Reporting Standards Foundation

Website

https://integratedreporting.org

Company type

Private

Founded year

2012

Operating status

Operating

Headcount range

11–50 employees

Short description

The Integrated Reporting Framework, maintained by the IFRS Foundation's IASB and ISSB, provides a global standard for organizations to communicate value creation across six capitals, used in 75 countries.

Ownership category

akta.pro rank

Product category

Corporate Reporting Standards

SIC

Miscellaneous Publishing (2741)

akta.pro primary industry

Financial Accounting & Reporting (GAAP/IFRS) (EDABAJAB)

akta.pro secondary industries

ESG Reporting, Disclosure & Regulatory Compliance (SFDR, EU Taxonomy, TCFD/ISSB) (FSAAALAK), ESG Governance, Sustainability Reporting & Assurance Advisory (BPAHAFAJ), Environmental, Climate & Sustainability Standards & Reporting Cooperation (BPADANAI), Finance, Accounting & Tax Reference (GAAP/IFRS, Audit, Compliance, Tax) (EDAGAGAE)

Keywords

• Integrated reporting framework
• Corporate reporting standards
• Sustainability disclosure standards
• Value creation reporting
• Financial reporting standards

Headquarters

HQ city

London

HQ country

United Kingdom

HQ region

Europe

Offices1 record

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Marketing or Sales, Infrastructure

Distribution channels3 records

Marketing channels4 records

Core offering

The IFRS Foundation develops and maintains the International Integrated Reporting Framework and Integrated Thinking Principles, enabling organisations to communicate about value creation, preservation and erosion across six capitals (financial, manufactured, intellectual, human, social and relationship, and natural). The framework connects financial statements with sustainability-related financial disclosures and is used in 75 countries worldwide. License-based and training revenues support the non-profit's standard-setting mission.

Product overview

The IFRS Foundation's Integrated Reporting initiative offers a framework and principles-based approach for corporate reporting. The core product is the Integrated Reporting Framework, which is jointly maintained by the IASB and ISSB and enables communication about value creation across six capitals (financial, manufactured, intellectual, human, social and relationship, and natural). Supporting products include the IR Framework to ISSB Mapping Tool for standards alignment, IR Training for implementation guidance, an FAQs resource, an Examples Database, and Integrated Thinking Case Studies. The framework is designed to connect financial statements with sustainability-related financial disclosures and is used in 75 countries globally.

Differentiator

Problem solved

Functional benefit

Brands

• Integrated Reporting Framework: The International Integrated Reporting Framework used worldwide to advance communication about value creation, preservation and erosion.
• Integrated Thinking Principles

Products and services

• Integrated Reporting Framework The International Integrated Reporting Framework enables organizations to communicate about value creation, preservation, and erosion over time. It connects financial statements with sustainability-related financial disclosures and is used in 75 countries worldwide.
• Integrated Thinking Principles Principles that guide organizations in adopting integrated thinking approaches, promoting cohesive and efficient corporate reporting that considers multiple capitals (financial, manufactured, intellectual, human, social and relationship, and natural).
• IR Framework to ISSB Mapping Tool A mapping tool that connects the Integrated Reporting Framework to the International Sustainability Standards Board (ISSB) standards, enabling organizations to align their reporting with both frameworks.
• IR Training Training materials and programs offered to help organizations implement integrated reporting and integrated thinking principles.
• Examples Database A database of real-world examples showcasing how organizations implement integrated reporting in practice.
• Integrated Thinking Case Studies Case studies demonstrating how organizations apply integrated thinking principles in their reporting.

Segments2 records

Ideal customer profiles2 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Scale indicators1 record

Recent moves6 records

Expansion highlights5 records

Broad incumbents

• FASB (Financial Accounting Standards Board): FASB is the US accounting standards setter for US GAAP and a sister body to the IFRS Foundation's IASB. It is a broad incumbent operating in the same accounting and disclosure standards space, with overlapping jurisdictional and corporate stakeholder audiences.

Direct peers

• CDP (Carbon Disclosure Project): CDP operates a widely adopted environmental and climate disclosure platform used by thousands of companies and investors globally. It competes for corporate sustainability disclosure mindshare alongside the IR Framework and serves overlapping investor and corporate customer segments.
• Global Reporting Initiative (GRI): GRI is the leading global provider of sustainability reporting standards and is the most directly comparable framework to the IR Framework. Both target corporate sustainability and integrated disclosure, compete for the same voluntary adoption audience, and operate as non-profit standard-setters.

Regional players

• European Financial Reporting Advisory Group (EFRAG): EFRAG develops the European Sustainability Reporting Standards (ESRS) under the EU Corporate Sustainability Reporting Directive. It is the principal European regional peer to the IR Framework, serving a comparable function in mandatory sustainability disclosure within the EU jurisdiction.

Others

• CFA Institute: CFA Institute publishes ESG disclosure standards and credentials for investment professionals globally. It addresses the same investor information needs targeted by the IR Framework's 'providers of financial capital' segment, making it an adjacent ecosystem participant rather than a direct competitor.
• Climate Disclosure Standards Board (CDSB): CDSB historically provided a climate disclosure framework for corporate reporting that has now been consolidated into the IFRS Foundation's ISSB. It remains a comparable reference point for climate-related disclosure frameworks addressing the same use cases as the IR Framework's natural capital pillar.
• World Economic Forum (Stakeholder Capitalism Metrics): WEF's Stakeholder Capitalism Metrics provide a non-binding set of sustainability and integrated reporting indicators adopted by major corporates. It is an adjacent, thematically related initiative that overlaps with the IR Framework's audience of corporate preparers.

Emerging players

• Principles for Responsible Investment (PRI): PRI is a UN-supported network of investors committed to responsible investment and ESG incorporation. It operates an emerging framework that influences how asset managers report on sustainability, partially overlapping with the IR Framework's investor-targeted value proposition.

Market position

Strengths4 records

Weaknesses4 records

Competitive moat4 records

Key risks5 records

Key highlights6 records

Customer concentration

• Xx.com/theiirc
• YouTubeyoutube.com/user/IFRSFoundation
• Facebookfacebook.com/IFRSFoundation
• LinkedInlinkedin.com/company/profile

Revenue estimate

Valuation estimate

Number of profiles

Profiles1 record

Funding overview

Funding rounds

Investors

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M&A

Investments

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Frequently asked questions about Integrated reporting