This paper has three specific aims, which are addressed in each of the three ensuing sections. The first aim is to provide an introduction : Issues and Research Opportunities 91 to the concept of .The second aim is to discuss the key issues
currently being debated relating to the CD that the IIRC will need to resolve prior to the expected release of their framework in late 2013. The final aim is to identify a range of potential research issues relating to the development and implementation of.