International Integrated Reporting Framework
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.
- Accounting for Sustainability (A4S)
- 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 Accounting Standards (SASB Standards)
- Sustainability Accounting Standards Board (SASB)
- Sustainable Finance Disclosure Regulation (SFDR)
- Value driver
- Value Reporting Foundation