Elizabeth Prescott
technical director - projects and stakeholder support at International Integrated Reporting Council - Islington, ENG, UK
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International Integrated Reporting Council
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The International Integrated Reporting Council (IIRC) and Sustainability Accounting Standards Board (SASB) have merged to form the Value Reporting Foundation to provide tools to enable business and investor decision making for the 21st century.Follow Value Reporting Foundation for the latest updates on the activities of the Foundation. The International Integrated Reporting Framework and Integrated Thinking Principles are used around the world, in over 70 countries, to advance communication about value creation, preservation and erosion. The cycle of integrated reporting and thinking result in efficient and productive capital allocation, acting as a force for financial stability and sustainable development.Integrated reporting aims to:• Improve the quality of information available to providers of financial capital to enable a more efficient and productive allocation of capital• Promote a more cohesive and efficient approach to corporate reporting that draws on different reporting strands and communicates the full range of factors that materially affect the ability of an organization to create value over time.• Enhance accountability and stewardship for the broad base of capitals (financial, manufactured, intellectual, human, social and relationship, and natural) and promote understanding of their independence.• Support integrated thinking, decision-making and actions that focus on the creation of value over the short, medium and long term.Follow @SASB for more on the SASB Standards.