The International Integrated Reporting Framework is used to accelerate the adoption of integrated reporting across the world with an aim to:

1. Improve the quality of information available to providers of financial capital to enable a more efficient and productive allocation of

capital

2. Promote a more cohesive and efficient approach to corporate reporting that draws on different reporting strands and communicates the

full range of factors that materially affect the ability of an organization to create value over time

3. Enhance accountability and stewardship for the broad base of capitals (financial, manufactured, intellectual, human, social and

relationship, and natural) and promote understanding of their independencies

4. Support integrated thinking, decision-making and actions that focus on the creation of value over the short, medium and long term.

explne what is the International Integrated Reporting Framework and how it can

achieve its 4 aims.