= multicapital (Six Capitals) accounting framework to describe how organizations create value
" <IR> is a process founded on integrated thinking that results in a periodic integrated report by an organization about value creation over time and related communications regarding aspects of value creation.
An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects, in the context of its external environment, lead to the creation of value in the short, medium and long term." (http://integratedreporting.org/what-the-tool-for-better-reporting/get-to-grips-with-the-six-capitals/)
- check out the Six Capitals that are part of this multicapital framework
- "The International Integrated Reporting Council ('the IIRC')
is a global not-for-profit organization, incorporated in England and Wales. Company no. 07746254 with its registered office at The Helicon, Third Floor, 1 South Place, London, EC2M 2RB."