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Applying the Integrated Reporting concept of "capitals" in the banking industry

  • IIRC (International Integrated Reporting Committee) Image

Sep 07, 2015

On September 7, 2015, the International Integrated Reporting Council (IIRC) released a paper, written on behalf of the Integrated Reporting <IR> Banking Network, that analyzes the application of the multi-capitals approach in the IIRC framework for integrated reporting in the banking sector. The paper also aims at providing industry specific guidance on the application of <IR>.

The capitals are one of the three fundamental concepts underpinning <IR>. They are the resources and the relationships used and affected by the organisation, which are identified in the <IR> Framework as financial, manufactured, intellectual, human, social and relationship, and natural capital.

Review the paper on the IIRC's Web Site.

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