International Integrated Reporting Council
The International Integrated Reporting Council (IIRC) comprises international leaders from the corporate, investment, accounting, securities, regulatory, academic and standard-setting sectors as well as civil society. Its charge is to oversee the development of integrated financial reporting, consolidating existing reporting practices with enhanced practices. Integrated Reporting expresses the linkages between an organization’s strategy, governance and financial performance and the social, environmental and economic context within which it operates. Integrated Reporting reinforces these connections, helping businesses to make more sustainable decisions and enabling investors to understand the true performance of an organization. 
- International Integrated Reporting Council. American Institute of CPAs.