Die Entwicklung eines derart integrierten Berichtsrahmenwerks wird von einigen nationalen und internationalen Organisationen wie der Global Reporting Initiative (GRI), dem Sustainability Accounting Standards Board (SASB) und dem International Integrated Reporting Council (IIRC) vorangetrieben.
The development of such an integrated reporting framework currently is being led by a few national and international organizations, such as the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), and the International Integrated Reporting Council (IIRC).