Integreated reporting now part of the IFRS foundation. The Integrated Reporting Framework is a global tool designed to improve corporate reporting by promoting a cohesive approach that communicates all factors affecting value creation over time. It enhances the quality of information for better capital allocation, fosters accountability for all forms of capital (financial, natural, human, etc.), and supports integrated thinking to drive sustainable value creation in the short, medium, and long term.
International Integrated Reporting Council IFRS Foundation
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Resource Type
Voluntary initiatives guidelines
Category
Regulations, frameworks and voluntary initiatives
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Sub-Category
Frameworks
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