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Dictionary by pitch.dog
Sustainability standards & frameworks · Working

Integrated Reporting Framework

Also called: <IR> Framework

ELI5

A structured way to explaining how an organisation creates value over time through several capitals.

Used in conversation

“Attach the latest integrated Reporting Framework to the decision pack before the meeting.”

Definition

A framework for explaining how an organisation creates value over time through several capitals.

Here “Integrated Reporting Framework” means: A framework for explaining how an organisation creates value over time through several capitals.

Pitch context

You will see “Integrated Reporting Framework” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches sustainability standards & frameworks.

Why it matters: In sustainability standards & frameworks, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

When the words have to travel

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Sources & evidence · 3

Direct term-level sources and supporting source families.