The PwC network of member firms submitted a comment letter supporting the IIRC’s consultation draft of the international integrated reporting framework.
We believe integrated reporting has the potential to enhance the depth, breadth and quality of corporate reporting and a principles based framework is a major step in its development. However, integrated reporting is in the development stage and the expansion of reporting to cover environmental, social, governance and other nonfinancial matters will be an evolutionary process that will be guided by stakeholders. As such, PwC network of member firms believes, among other things, that:
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