The International Integrated Reporting
Committee (IIRC) will issue an integrated reporting discussion
paper to companies and investors in June.
The initial discussion paper, which is the
first phase of the IIRC pilot programme, will set out the drivers
and key principles for integrated reporting. It will also seek
input on development, to be released for public consultation during
the third quarter 2011.
The second phase is a launch of the first full
pilot programme, which will commence in September, for a two year
reporting cycle.
Organisations participating in the second
phase will prepare integrated reports using the integrated
reporting framework under development by the IIRC. The programme
encourages companies from a variety of sectors and regions to
participate.
The IIRC said the overall pilot programme will
provide the opportunity to secure effective knowledge exchange and
lessons learned from companies throughout the world, refining the
continued development of integrated reporting.
The committee also announced Mervin King is to
succeed Michael Peat as chairman of the IIRC when he steps down
from the position later this year.
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