Feedback is being sought from those involved with preparing integrated reports, providers of financial capital and other users of integrated reports, as well as policy makers, regulators, standard setters, assurance providers and academics. The IIRC says it will use the insight to ensure it is responding to market needs for guidance and research.

Richard Howitt, CEO, IIRC said: ‘Integrated Reporting (IR) has caught the imagination of business leaders globally – it has prompted them to change their approach not only to reporting, but also to thinking and planning for the future of their business.

‘We have seen 1,500 global companies adopt IR around the world, with its implementation already becoming mainstream in countries such as Japan and South Africa. It’s now time for us to further assess how this tool is being used to assist the quality of the reporting, reinforce its relevance to new challenges and ensure it remains fully in tune with market needs.’

Focus groups are planned for Australia, India, Italy, Japan, the Netherlands, Malaysia, Singapore, Spain, the UK and the US with other locations to be announced in due course. The closing date for comments is 30 April, 2017.

Feedback can also be submitted online via the IIRC's website at: www.integratedreporting.org/invitation-to-comment