Deloitte’s Global Office has issued IFRS in Focus – International Integrated Reporting Committee issues Discussion Paper on Integrated Reporting. The IFRS in Focus newsletter provides an overview of the IIRC’s Discussion Paper, Towards Integrated Reporting – Communicating Value in the 21st Century, which introduces proposals for the future development of corporate reporting and argues that a change is necessary, as there have been major changes in the way business is conducted and how businesses create value.