Assurance on Integrated Reporting, an exploration of issues

In its submission Company Directors highlighted that in its view, significant additional work is required, not only by the IIRC but other standard setters including the International Auditing and Assurance Standards Board to enable the development of an appropriate audit regime to provide an independent opinion on the integrated report. Further, Company Directors raised a number of issues that it believes need to be considered in the development of an assurance model for integrated reporting.