The International Integrated Reporting Council (IIRC) is a global coalition of regulators, investors, companies, standard setters, the accounting profession and NGOs. IIRC has developed the ‘Integrated Reporting <IR> Framework’ for sustainability reporting.
Whereas the IIRC provides an overarching framework to support integrated thinking and reporting, ISO 26000 provides detailed guidance on ‘how the thinking aspect can develop into action’ within an organization.
Those looking to start their journey would be advised to consider using ISO 26000 as a complement to the International Framework. Those already using ISO 26000 will recognize this as a useful foundation toward creating effective integrated reports.