Published in the The International Journal of Digital Accounting Research http://www.ijdar.org/ Authors: Javier Mora Gonzálbez. XBRL Spain. javier.mora@xbrl.org.es María Mora Rodríguez. AtoS. Spain. maria.mora@atos.net Abstract Recently, the International Integrated Reporting Council (IIRC) developed a Discussion Paper (DP), offering initial proposals for the development of an International Integrated Reporting Framework, combining and connecting financial and non-financial…