国際統合報告委員会（IIRC）とIASB、統合報告の推進で合意書締結（JofAより）

Integrated reporting gains steam with IIRC, IASB agreement

国際統合報告委員会（IIRC）とIASBが、統合報告フレームワークの開発への協力関係を深めるための合意書を締結したという記事。

The International Integrated Reporting Council (IIRC) and the International Accounting Standards Board (IASB) announced Thursday an agreement that will deepen their cooperation on the IIRC’s mission to develop an integrated corporate reporting framework.

The heads of the two organizations signed a Memorandum of Understanding that recognizes:

・The role of the IFRS Foundation, the IASB’s parent body, in developing internationally accepted financial reporting standards.
・The IIRC’s role in developing and maintaining an internationally accepted integrated reporting framework.

The organizations agreed to respect and defer to each other’s primary roles. They also agreed to communicate, work together, and strive for compatibility in their work.

両者がそれぞれの役割を尊重し、協力していこうということのようです。

IIRCは今年4月に国際統合報告フレームワークの公開草案を公表する予定です。最終的なフレームワークは12月に公表予定です。

Integrated reporting is the merging of financial reports with information about an organization’s strategy, governance, performance, and prospects that reflects its social and environmental context.

An important step in the integrated reporting movement will occur April 16, when the IIRC is scheduled to release a consultation draft of the International Integrated Reporting Framework it is developing. The final framework is scheduled to be published in December.

南アフリカは、ヨハネスブルグ証券取引所に上場している会社に対して統合報告の提出を求めているそうです。

Another sign of the rise of integrated reporting is that it is starting to appear in regulatory requirements. South Africa requires companies listed on the Johannesburg Stock Exchange to file an integrated report that includes economic, social, and environmental information.

企業が実際に参加するパイロット・プロジェクトもすすめられています。

The IIRC also has a major pilot program under way in which businesses have begun to put into practice the concepts and principles underlying integrated reporting. CIMA is among the participants in the project. Coca-Cola, Microsoft, Unilever, SAP, Hyundai Engineering & Construction, and AB Volvo also are among the many well-known companies participating.

欧米企業にまじって韓国企業の名前も見えます。日本企業も参加しているのでしょうか。

ＩＩＲＣと統合報告（日本公認会計士協会）（PDFファイル）

統合報告ラウンドテーブル及び統合報告東京フォーラムを開催（同上）