Integrated Thinking Principles and Interest rate option: Difference between pages

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imported>Doug Williamson
(Typo - 'use'.)
 
imported>Administrator
(CSV import)
 
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''Financial reporting - sustainability - Value Reporting Foundation - integrated thinking''.
(IRO).
An option relating to interest rates.


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.
 
 
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.
 
This is known as ''integrated thinking''.
 
 
The VRF's work includes the development and future publication of a set of Integrated Thinking Principles.


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 ==
== See also ==
* [[Accounting for Sustainability]] (A4S)
* [[Interest rate]]
* [[Corporate social responsibility]]
* [[Interest rate guarantee]]
* [[Enterprise value]]
* [[Option]]
* [[International Integrated Reporting Framework]]
   
* [[Natural capital]]
* [[Sustainability]]
* [[Sustainability Accounting Standards]] (SASB Standards)
* [[Sustainability Accounting Standards Board]] (SASB)
* [[Value Reporting Foundation]]  (VRF)
 
 
==External link==
*[https://www.integratedreporting.org/integrated-thinking/ Integrated thinking - Value Reporting Foundation]


[[Category:The_business_context]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]
[[Category:Risk_reporting]]

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