The issues included in this section are derived from the CD submission
provided by an academic subcommittee of the IAAER. In providing
these comments, the subcommittee notes that their comments are supportive of the IIRC’s objective to develop an international framework
for integrated reporting and are delivered with the intent to
enhance the acceptability of worldwide (please refer to the
appendix 1 for a complete list of comments, concerns, and suggestions
included in the CD submission by the subcommittee).