The Framework contains 18 requirements (stated
in bold type in the Framework with a summary
on pages 34 and 35) which include the guiding
principles and content elements. An integrated
report should contain all of these if the report is
to reference the Framework. The Framework is
flexible enough – section 1E – so that the form
of the integrated report can fit into the existing
regulatory requirements in different legal
jurisdictions. When applying the Framework an
organisation should assess how it adheres not
only to the 18 requirements but also to the spirit
and intent of the Framework.