Integrated Value Creation - Part 1
Today 100% of U.S. public companies provide accounting information to the markets. 80% of these also provide some type of sustainability data. Investors are awakening to the importance of sustainability but want to connect the dots between these two messages.
The integrated reporting movement presents a solution: multi-capital models of value creation. This model has roots in three distinct fields of study and practice: accounting, sustainability and intangible capital (IC). The IC field is less known than accounting and sustainability but already has significant data that identifies the 84% intangible information gap between corporate value and the tangible net worth of the average public company in the U.S.
This paper provides a deep dive into the intangibles question and how intangibles complete the integrated model. You’ll learn: