Original alignment date: 2018
The International Integrated Reporting Council (IIRC) is a global coalition of regulators, investors, companies, standard setters, the accounting profession and NGOs.
In 2018 the GIIN participated alongside 8 other standards setting bodies in the Global Investor Organisations Committee (GOIC) - which was convened out of an IIRC initiative - to provide a more unified view of investor perspectives on corporate ESG- reporting. IRIS+ Core Metrics Sets guidance as well as the core concepts and structure for communicating impact results included in IRIS+ aligns to consensus views on how to share a full picture of incorporating risk, return, and impact - both positive and negative - into performance analysis, reporting, and investment management.