Value Reporting Foundation

Financial reporting - sustainability - Value Reporting Foundation.

(VRF).

The Value Reporting Foundation (VRF) is established to help businesses and investors to deepen and broaden their understanding of sustainable enterprise value.

The VRF's resources include:

• The Integrated Thinking Principles.
• The Integrated Reporting Framework.
• SASB Standards.

The VRF was formed in June 2021 by the merger of the International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB).

Enterprise value drivers

"The Value Reporting Foundation will merge the SASB and IIRC into a credible, international organization that maintains the Integrated Reporting Framework, advocates integrated thinking, and sets sustainability disclosure standards for enterprise value creation.

"The merger directly responds to calls from global investors and corporates to simplify the corporate reporting landscape, providing the market with a clear solution for communicating about the drivers of enterprise value."

International Integrated Reporting Council, 25 November 2020

See also

• Accounting for Sustainability (A4S)
• Business & Sustainable Development Commission
• Carbon footprint
• Corporate social responsibility
• Enterprise value
• Financial stability
• Integrated Reporting Framework
• Integrated Thinking Principles
• International Integrated Reporting Council (IIRC)
• Metaeconomics
• Natural capital
• Organic
• SRI
• Sustainability
• Sustainability Accounting Standards (SASB Standards)
• Sustainability Accounting Standards Board (SASB)
• Sustainability bond
• Sustainable Finance Disclosure Regulation (SFDR)
• Value driver

External link

• The Value Reporting Foundation - about us