CAPITALS - Integrated Reporting
1 Capitals Background Paper for <IR> 1. Executive summary This Background Paper for <IR> explores the concept of multiple capitals being adopted by the International Integrated Reporting Council (IIRC). 1.2 The capitals identified by the IIRC are: financial capital, manufactured capital, intellectual capital, human
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THE INTERNATIONAL IR FRAMEWORK
www.integratedreporting.orgDec 13, 2013 · The International Integrated Reporting Council (IIRC) is a global coalition of regulators, investors, companies, standard setters, the accounting profession and NGOs. Together, this coalition shares the view that communication about value creation should be the next step in the evolution of corporate reporting.
INTERNATIONAL <IR> FRAMEWORK - Integrated Reporting
www.integratedreporting.orgThe International Integrated Reporting Council (IIRC) is a global coalition of regulators, investors, companies, standard setters, the accounting profession, academia and NGOs. Together, this coalition shares the view that communication about value creation, preservation or erosion is the next step in the evolution of corporate reporting.
VALUE CREATION
www.integratedreporting.org1 Value Creation Background Paper for <IR> Executive Summary This Background Paper for <IR> explores the concept of value creation for Integrated Reporting <IR> purposes. Integrated Reporting <IR> is a process that results in communication, most visibly a periodic “integrated report” about value creation over the short, medium and long term1.The concept of value …
Value Creation - Integrated Reporting
www.integratedreporting.orgAn integrated report should enable providers of financial capital to assess whether, to what extent and how an organization’s business model affects the wider context that supports or threatens value creation, including financial value, in the short, medium and long term.
Barriers to implementing integrated ... - Integrated Reporting
www.integratedreporting.orgGrant Thornton. There is no doubt that the accounting profession continues to be the major influence in the development of <IR>. One of Flower’s (2015, p. 1) major criticisms of <IR> and the IIRC is that, despite its founding principle to promote sustainability in accounting, the release of the <IR> Framework in 2013
INTERNATIONAL <IR> FRAMEWORK - Integrated Reporting
www.integratedreporting.orgAn integrated report may be prepared in response to existing compliance requirements, and may be either a standalone report or be included as a distinguishable, prominent and accessible part of another report or communication. It should include a statement by those charged with governance accepting responsibility for the report.
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