Created by a global coalition of regulators, investors, companies, and NGOs, the International Integrated Reporting Framework provides principles and concepts for better reporting of strategy, performance, and governance focused on value creation. *In 2021, the IIRC and the SASB announced their merger to form the Value Reporting Foundation in efforts to build a more coherent and standardized reporting system. Both the Integrated Reporting Framework and the SASB Standards can be used as stand alone or combined tools. The Integrated Reporting Framework is not ESG specific, but there is some crossover.
