By: A Staff Writer
Updated on: Jul 19, 2024
What: Expands beyond traditional financial reporting, disclosing how the company creates value over time, using capitals (financial, human, intellectual, etc.).
Who: The International Integrated Reporting Council (IIRC).
Why: Gives investors/stakeholders a more complete picture of the company. Helps entrepreneurs measure broader contributions, not just profit.
When: Voluntary, but public companies especially face growing demand for it. If impact is core to your business, helps articulate it.
How: