PAIB Committee Response to the IIRC Discussion Paper
Towards Integrated Reporting: Communicating Value in the 21st Century

The PAIB Committee submitted its Comment Letter for the International Integrated Reporting Council (IIRC)’s Discussion Paper, Towards Integrated Reporting: Communicating Value in the 21^st Century. The PAIB Comment Letter provides the perspective of a preparer of internal and external business reporting. Among other recommendations, it highlights the need for how-to guidance for preparers to help them develop or redesign their internal processes to ensure readiness, and suggests that materiality needs to be defined in relation to investors and wider stakeholders.

PAIB Committee Response to IIRC Discussion Paper (PDF | 279K)
Date: Dec 08, 2011

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