In March 2014, the IRC endorsed the International <IR> Framework, released by the International Integrated Reporting Council (IIRC) in December 2013, as guidance on good practice on how to prepare an integrated report.
The IIRC has also released a guidance paper, Materiality in Integrated Reporting. The paper looks at how to prepare content, establish parameters for the materiality determination process, how to embed the process into management and the extent to which integrated thinking underpins materiality.