International Integrated Reporting Framework: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Add link.) |
imported>Doug Williamson (Add link.) |
||
| (2 intermediate revisions by the same user not shown) | |||
| Line 19: | Line 19: | ||
* [[Accounting for Sustainability]] (A4S) | * [[Accounting for Sustainability]] (A4S) | ||
* [[Capital]] | * [[Capital]] | ||
* [[Cohesion]] | |||
* [[Financial capital]] | * [[Financial capital]] | ||
* [[Financial reporting]] | * [[Financial reporting]] | ||
| Line 41: | Line 42: | ||
==External link== | ==External link== | ||
*[https://www.valuereportingfoundation.org/wp-content/uploads/2021/07/InternationalIntegratedReportingFramework.pdf International Integrated Reporting Framework - full text] | |||
*[https://www.integratedreporting.org/resource/international-ir-framework/ The International Integrated Reporting Framework - about us] | *[https://www.integratedreporting.org/resource/international-ir-framework/ The International Integrated Reporting Framework - about us] | ||
Latest revision as of 05:45, 25 July 2022
Financial reporting - sustainability - integrated reporting - Value Reporting Foundation.
The International Integrated Reporting Framework is designed to accelerate the adoption of integrated reporting globally.
Its purposes include:
- Improving the quality of sustainability information available to providers of financial capital.
- Promoting a more cohesive approach to corporate reporting including the full range of factors that affect the ability of an organisation to create value over time.
- Enhancing accountability and stewardship for all capitals (financial, manufactured, intellectual, human, social and relationship, and natural) and promoting understanding of their independencies.
(Source - Value Reporting Foundation.)
The International Integrated Reporting Framework is sometimes written International <IR> Framework.
See also
- Accounting for Sustainability (A4S)
- Capital
- Cohesion
- Financial capital
- Financial reporting
- Human capital
- Intellectual capital
- International Integrated Reporting Framework Board
- Integrated reporting
- Integrated Thinking Principles
- Manufactured capital
- Natural capital
- Relationship capital
- Six capitals
- Social and relationship capital
- Social capital
- Sustainability
- Sustainability Accounting Standards (SASB Standards)
- Sustainability Accounting Standards Board (SASB)
- Sustainable Finance Disclosure Regulation (SFDR)
- Value driver
- Value Reporting Foundation
