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Investors to IR Firms: Disclose Materiality Assessment Processes

Investors to IR Firms: Disclose Materiality Assessment Processes

To further advance integrated reporting (IR), businesses should close perceived or actual information gaps by disclosing their materiality assessment process, say investors. To understand the strengths and shortfalls of IR from investors’ perspectives, the International Integrated Reporting Council (IIRC) asked its pilot program investor network to critique reports from its ... Read more »


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