Looking at THE capitals within the Banking Industry

Just out a paper that might offer some useful reading on the treatment of THE capitals within Banking..

The report opens with "Traditionally, reporting in the banking industry has focused on financial capital and, to some extent, human capital. With the emergence of a digitized world and the notion of the banks themselves under threat of disintermediation, careful consideration of the use of, and effects on, other capitals is increasingly important."

"This paper provides insights into current practice for banks’ reporting on the capitals, outlines leading reporting practice and articulates the value proposition for banks to report on the capitals. It is meant as a brief practical guide rather than an academic analysis. As such, the paper aims not to revisit the theoretical underpinning for the reporting of the capitals, but instead contextualizes some of the practical challenges that banks face in implementation.

http://integratedreporting.org/wp-content/uploads/2015/08/IR-Bankin...

Views: 67

Comment

You need to be a member of Smarter-Companies to add comments!

© 2019   Created by Mary Adams.   Powered by

Badges  |  Report an Issue  |  Terms of Service