Introduction of Iref: The Development of an Integrated System for Achieving Harmonised Supervisory Reporting in the European Union

The Integrated Reporting Framework (IReF) is a significant step towards establishing a streamlined and harmonised supervisory reporting system in the European Union. By consolidating several reporting frameworks, the IReF aims to reduce the administrative burden for financial institutions and improve data consistency for supervisory authorities. This approach will help to ensure more efficient and transparent reporting procedures and promote greater regulatory harmonisation across the EU. This thesis aims to provide a comprehensive understanding of the regulatory framework and technical aspects of integrated supervisory reporting within the Eurozone. It addresses the practical need for transparency and consistency in reporting standards amidst evolving financial landscapes. Key research questions focus on the impact of integrated supervisory reporting on risk management practices, regulatory compliance and overall financial stability.

Daniel Dorrer works in the Statistics Department of the Oesterreichische Nationalbank (OeNB) and deals with integrated reporting and the associated data management.