IIRC Discussion Paper

The International Integrated Reporting Committee (IIRC) has
brought together world leaders from the corporate, investment,
accounting, securities, regulatory, academic, civil society and
standard-setting sectors to develop a new approach to reporting. The DP is a first step open to public discussion.

Access to the Spanish version translated by AECA

More information: http://www.theiirc.org/resources-2/framework-development/discussion-paper/discussion-paper-submissions/ 

AECA Discussion Paper submission

AECA, in collaboration with the IIRC, faced the public challenge of answering to the DP 2012.

AECA Empirical Study

The empirical study is an academic exercise performed by AECA with the main goal of measuring the distance between IIRC proposal contained in their Discussion Paper and the actual practices of those companies who declared that they are publishing integrated reports.