The stated goal of integrated reporting is to explain “how a company creates value over time.”
To date, a lot of the focus in practice (and theory) has been on identifying the key capitals that drive this value creation. But the question about how value and the capitals change over time, and how the capitals interact with each other has been too advanced for most…
ContinueAdded by Mary Adams on June 26, 2017 at 4:52pm — No Comments
Today 100% of U.S. public companies provide accounting information publicly. It’s a requirement and an accepted practice. At the same time, over 80% of those companies are also disclosing some kind of sustainability data. This latter kind of disclosure…
ContinueAdded by Mary Adams on June 22, 2017 at 3:00pm — No Comments
© 2022 Created by Mary Adams.
Powered by