The Value Reporting Foundation is a global nonprofit organization that offers a comprehensive suite of resources designed to help businesses and investors develop a shared understanding of enterprise value—how it is created, preserved and eroded.
About The Value Reporting Foundation
Our resources include:
- The Integrated Thinking Principles, which guide board and management planning and decision making.
- The Integrated Reporting Framework, which provides principles-based, multi-capital guidance for comprehensive corporate reporting.
- SASB Standards, which are a powerful tool to inform disclosure to investors and guide investor decision making when embedded in investment tools and processes.
Combined, these tools provide the 21st century market infrastructure to assess, develop, manage and communicate strategy to create long-term value and drive improved performance. That is why increasing numbers of organizations around the world are leveraging the complementary benefits of these tools, such as Itaú Unibanco, ArcelorMittal, CEMEX, Diageo, TEPCO and SK Telecom.
Enterprise value reporting can improve business and investor decision making by enabling a cycle of integrated thinking, management and reporting to unlock greater insight into performance on the complete range of factors affecting long-term value creation.
Context
In an era where the impacts of global pandemic, climate change and growing inequality are intensifying, the concepts of sustainability and intangible value have grown in importance.
Capital markets demand evidence-based, market-informed and transparent data to deliver long-term value to shareholders while also helping secure the future of our people and our planet—reporting is an important means to this end.
The corporate reporting landscape is adapting to meet these evolving needs. Many global businesses and investors have been calling for simplification and clarity in this complex landscape. In response, in November 2020 the International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB) announced their intention to merge into the Value Reporting Foundation, which was officially formed in June 2021. By integrating two entities that are focused on enterprise value creation, the merger signals significant progress towards simplification.
Building Connectivity
There is strong synergy between the Integrated Reporting Framework, which builds connectivity across financial, manufactured, human, social/relationship, intellectual and natural capital thinking and reporting, and the SASB Standards, which add comparability to sustainability data across companies within the same industry. The Value Reporting Foundation better enables organizations to use the Integrated Thinking Principles, Integrated Reporting Framework and SASB Standards—either separately or together. The Foundation has a robust governance structure and due process in place to maintain these key resources using market input and evidence-based research.
Aligning Business, Investors & Society
This is a momentous time for advancing progress towards a globally accepted corporate reporting system. The Value Reporting Foundation supports the efforts of the IFRS Foundation, IOSCO, the European Commission and the US SEC toward improved corporate disclosure. The Value Reporting Foundation envisions a future in which a coherent, comprehensive system of corporate reporting helps bring the interests of businesses, investors and broader society into close alignment.