Access to the Spanish version translated by AECA
More information: http://www.theiirc.org/resources-2/framework-development/discussion-paper/discussion-paper-submissions/
AECA, in collaboration with the IIRC, faced the public challenge of answering to the DP 2012.
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.