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CAPITALS - Integrated Reporting

1 CAPITALSBACKGROUND PAPER FOR <IR>2 CAPITALS BACKGROUND PAPER FOR <IR>The Technical Task Force of the International Integrated Reporting Council (IIRC) established a Technical Collaboration Group (TCG) to prepare this Background Paper for <IR>. The TCG was coordinated by the lead organizations with input from participants from a range of disciplines and countries. This paper reflects the collective views of TCG participants, not necessarily those of their organizations or the IIRC. The IIRC considered interim findings from the TCG when preparing the Prototype Framework released in November 2012, and is further considering this paper in developing a Consultation Draft of the International Integrated Reporting (<IR>) Framework.

focus on the capitals themselves. The impacts of a number of other issues that are briefly touched on in Section 6 were, therefore, not explored in great detail. 2B Terminology 2.8 The term “capitals” as used in this Background Paper for <IR> refers broadly to any store of value that an organization can use in the production of goods or ...

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