«The International Integrated Reporting Council (IIRC) this week released the IR framework after a three-month consultation period on a draft version. IR has been developed over the past three years as a framework that will attempt to organise and communicate all the dimensions of value creation over time. The framework is a principles-based structure to aid reporting on financial, manufactured, intellectual, human, social and relationship, and natural capitals that an organisation uses and affects. The goal of the IR framework is to push the evolution of corporate reporting towards more transparent and better reporting of the six capitals». Continue a ler no «The Sustainability Report» em post de 13 de Dezembro.
Mas, necessariamente, para se saber «tudo», é ir à origem, ao site do «IIRC»: aqui.
Lá , além da brochura da imagem acima, outras estão disponíveis:Summary of Significant Issues Basis For Conclusions.
Sem comentários:
Enviar um comentário