Value Reporting Foundation

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Financial reporting - sustainability - Value Reporting Foundation.


The Value Reporting Foundation (VRF) is established to help businesses and investors to deepen and broaden their understanding of sustainable enterprise value.

The VRF's resources include:

  • The evolving Integrated Thinking Principles.
  • The International Integrated Reporting Framework.
  • SASB Standards.

The VRF was formed in June 2021 by the merger of the International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB).

Holistic decision making
"We have listened to the strong demand from businesses and investors for a simplified corporate reporting landscape.
By combining the tools, resources and relationships of SASB and IIRC, the Value Reporting Foundation will continue to advance progress towards a more coherent landscape and continue to support the important efforts of the IFRS Foundation.
The end result will be comparable, consistent and reliable information that enables more holistic decision making by businesses and investors."
Janine Guillot CEO, Value Reporting Foundation, June 2021.

Enterprise value drivers
"The Value Reporting Foundation will merge the SASB and IIRC into a credible, international organization that maintains the Integrated Reporting Framework, advocates integrated thinking, and sets sustainability disclosure standards for enterprise value creation.
"The merger directly responds to calls from global investors and corporates to simplify the corporate reporting landscape, providing the market with a clear solution for communicating about the drivers of enterprise value."
International Integrated Reporting Council, 25 November 2020.

See also

External link