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The information reported in accordance with the Integrated Reporting Framework of the International Integrated Reporting Council (IIRC) will not be useful for its intended purpose unless it is both credible and perceived to be credible. The Framework outlines the importance of independent external assurance, but also identifies other credibility-enhancing mechanisms, including robust internal control and reporting systems, stakeholder engagement, and internal audit. In 2014 and 2015, the IIRC engaged in a further international stakeholder consultation process seeking to gain feedback on these issues. Using an examination of the responses to the consultation processes and a review of current practices, this chapter outlines the journey to the current credibility-enhancing suggestions. It also identifies current innovative processes for increasing the credibility of the information contained in integrated reports, and associated future research opportunities.
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- Assurance and Other Credibility Enhancing Mechanisms for Integrated Reporting
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