Integrated reporting: Difference between revisions
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* [[Integrated Reporting Framework]] | * [[Integrated Reporting Framework]] | ||
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Revision as of 17:35, 4 December 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
- Environmental profit and loss
- Enterprise value
- Financial stability
- Human capital
- Integrated Reporting Framework
- Metaeconomics
- Natural capital
- Organic
- SRI
- Sustainability
- Sustainability Accounting Standards
- Sustainability Accounting Standards Board (SASB)
- Sustainability bond
- Stewardship
- Value driver
- Value Reporting Foundation
