Internalisation risk

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
• 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

External link

• International Integrated Reporting Framework - full text

• The International Integrated Reporting Framework - about us