Integrated reporting: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Create page. Source: IIRC webpage https://integratedreporting.org/resource/international-ir-framework/) |
imported>Doug Williamson (Correct typo: interdependencies) |
||
Line 7: | Line 7: | ||
* Improve the quality of information available to providers of financial capital to enable a more efficient and productive allocation of capital. | * Improve the quality of information available to providers of financial capital to enable a more efficient and productive allocation of capital. | ||
* Enhance accountability and stewardship for the broad base of capitals (financial, manufactured, intellectual, human, social and relationship, and natural) and promote understanding of their | * Enhance accountability and stewardship for the broad base of capitals (financial, manufactured, intellectual, human, social and relationship, and natural) and promote understanding of their interdependencies. | ||
Revision as of 22:47, 1 February 2021
Financial reporting - sustainability - International Integrated Reporting Council - Value Reporting Foundation.
(<IR>).
Among other objectives, integrated reporting aims to:
- Improve the quality of information available to providers of financial capital to enable a more efficient and productive allocation of capital.
- Enhance accountability and stewardship for the broad base of capitals (financial, manufactured, intellectual, human, social and relationship, and natural) and promote understanding of their interdependencies.
Principles of integrated reporting are documented and supported by the Integrated Reporting Framework.
See also
- Accountability
- Accounting for Sustainability (A4S)
- Business & Sustainable Development Commission
- Carbon footprint
- Corporate social responsibility
- Enterprise value
- Financial stability
- Human capital
- Integrated Reporting Framework
- International Integrated Reporting Council (IIRC)
- Metaeconomics
- Natural capital
- Organic
- SRI
- Sustainability
- Sustainability Accounting Standards
- Sustainability Accounting Standards Board (SASB)
- Sustainability bond
- Stewardship
- Value driver
- Value Reporting Foundation