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imported>Doug Williamson |
imported>Administrator |
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| ''Financial reporting - sustainability - Value Reporting Foundation - integrated thinking''.
| | (IRO). |
| | An option relating to interest rates. |
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| The Value Reporting Foundation (VRF) is established to help businesses and investors to deepen and broaden their understanding of sustainable enterprise value.
| | Historically this was the right but not the obligation to borrow/lend a specified amount at a specified rate for a specified period. |
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| As part of its work, the VRF encourages organisations to consider the interrelationships between their decisions affecting the different forms of capital they use or affect.
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| This is known as ''integrated thinking''.
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| The VRF's work includes the development and future publication of a set of Integrated Thinking Principles.
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| | More commonly in practice the option is cash-settled based on the difference between the option strike rate and the current market rate. |
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| == See also == | | == See also == |
| * [[Accounting for Sustainability]] (A4S) | | * [[Interest rate]] |
| * [[Corporate social responsibility]] | | * [[Interest rate guarantee]] |
| * [[Enterprise value]] | | * [[Option]] |
| * [[International Integrated Reporting Framework]]
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| * [[Natural capital]]
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| * [[Sustainability]]
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| * [[Sustainability Accounting Standards]] (SASB Standards)
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| * [[Sustainability Accounting Standards Board]] (SASB)
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| * [[Value Reporting Foundation]] (VRF)
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| ==External link==
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| *[https://www.integratedreporting.org/integrated-thinking/ Integrated thinking - Value Reporting Foundation]
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| [[Category:The_business_context]]
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| [[Category:Identify_and_assess_risks]]
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| [[Category:Manage_risks]]
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| [[Category:Risk_frameworks]]
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| [[Category:Risk_reporting]]
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Revision as of 14:19, 23 October 2012
(IRO).
An option relating to interest rates.
Historically this was the right but not the obligation to borrow/lend a specified amount at a specified rate for a specified period.
More commonly in practice the option is cash-settled based on the difference between the option strike rate and the current market rate.
See also