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BUSINESS MODEL
BACKGROUND PAPER FOR <IR>
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BUSINESS MODEL BACKGROUND PAPER FOR <IR>
The Technical Task Force of the International Intergrated Reporting Council (IIRC)
established a Technical Collaboration Group (TCG) to prepare this Background
Paper for <IR>. The TCG was coordinated by the lead organizations with input
from participants from a range of disciplines and countries. This paper reects the
collective views of TCG participants, not necessarily those of their organizations
or the IIRC.
The IIRC considered interim ndings from the TCG when preparing the Prototype
Framework released in November 2012, and is further considering this paper in
developing a Consultation Draft of the International Integrated Reporting (<IR>)
Framework. This paper provides background information that will assist
stakeholders when responding to the Consultation Draft.
The IIRC gratefully acknowledges the contributions made by the following in the
drafting of this Background Paper for <IR>:
LEAD ORGANIZATIONS
Chartered Institute of Management Accountants (CIMA)
International Federation of Accountants (IFAC)
PricewaterhouseCoopers (PwC)
PROJECT TEAM
Stathis Gould, IFAC
Mark OSullivan, PwC
Charles Tilley, CIMA
Nick Topazio, CIMA
STEERING GROUP
Ralf Frank, Deutsche Vereinigung fr Finanzanalyse und Asset Management
Lisa French, IIRC
Alan Knight, Taylor Knight
David Matthews, KPMG
Michael Nugent, IIRC (International Federation of Accountants)
Alan Teixeira, International Accounting Standards Board
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