The Corporate Reporting Dialogue is a platform, convened by the International Integrated Reporting Council, to promote greater coherence, consistency and comparability between corporate reporting frameworks, standards and related requirements.
The Corporate Reporting Dialogue strives to strengthen cooperation, coordination and alignment between key standard setters and framework developers that have a significant international influence on the corporate reporting landscape.
The Dialogue aims to:
- Communicate about the direction, content and ongoing developments of reporting frameworks, standards and related requirements
- Identify practical ways and means by which respective frameworks, standards and related requirements can be explained and aligned, notably to avoid potential conflict, inconsistency and duplication between them
- Clarify and resolve any emerging issues from their respective activities and other matters of common interest
- Share relevant and significant information of direct interest to each other
- Express a common voice on areas of mutual interest, where possible, to engage with interested parties, including regulators.
The Corporate Reporting Dialogue is chaired by Ian Mackintosh. Ian was formally Vice-Chairman of the International Accounting Standards Board and is a former Chief Accountant of the Australian Securities and Investment Commission (ASIC). Ian has more than 30 years’ experience of national and international accounting standard-setting. He is a former chairman of the UK Accounting Standards Board (a precursor to the FRC) and has substantial public sector experience, having chaired both the Australian Public Sector Accounting Standards Board and the IFAC Public Sector Committee.
The organization’s that make up the Corporate Reporting Dialogue are:
- Climate Disclosure Standards Board
- Financial Accounting Standards Board (observer)
- Global Reporting Initiative
- International Accounting Standards Board
- International Integrated Reporting Council
- International Organization for Standardization
- Sustainability Accounting Standards Board.