Episode 8 discusses the principles and business case of the integrated reporting framework, particularly how it enables connected information. Nick Anderson (IASB member), Carolynn Chalmers (The Good Governance Academy/The ESG Exchange), Stathis Gould (IFAC), Laura Girella (IFRS Foundation) and moderator Jonathan Labrey (IFRS Foundation) provide practical insights on how preparers who are applying the ISSB Standards can use the framework—and conversely how integrated reporters can apply the ISSB Standards.