ABSTRACT
The authors examine the evolution of the International Integrated Reporting Council (IIRC) and integrated reporting (IR), starting with the IIRC’s formation in 2010 and looking forward towards expected global adoption by 2025. The chapter considers the development and use of the International Integrated Reporting <IR> Framework, the IIRC’s progress up to 2018, and goals of the IIRC’s Momentum Phase (2018–2020). It then looks at the IIRC’s medium-term agenda, through the Global Adoption Phase (2021–2025), and the longer term, post-2025, with the anticipated acceptance of IR as the corporate reporting norm. The distinctive contribution of IR and potential areas for future research are also explored.
