Offering a Comprehensive Suite of Tools
The Value Reporting Foundation offers a comprehensive suite of tools designed to help businesses and investors develop a shared understanding of value and how it is created, preserved, or eroded.
- 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 investor decision making when embedded in investment tools and processes.
Integrated Reporting Framework
The Integrated Reporting Framework is a principles-based, multi-capital, framework that is used to accelerate the adoption of integrated reporting across the world.
Integrated reporting brings together material information about an organization’s strategy, governance, performance and prospects in a way that reflects the commercial, social and environmental context within which it operates. It provides a clear and concise representation of how the organization creates value now and in the future.
An integrated report demonstrates the robust integrated thinking of the organization and be informed by comprehensive metrics and disclosure topics via use of the SASB Standards.
Integrated Thinking Principles
Integrated thinking drives an improved understanding of how value is created, to enhance decision-making and actions by boards and management.
Integrated thinking is a management approach for thinking holistically about the resources and relationships the organization uses or affects, and the dependencies and trade-offs between them as value is created.
Through integrated thinking, organizations are better placed to tailor the business model and strategy to respond to the external environment it operates in and understand the risks and opportunities it faces.
The more integrated thinking is embedded into an organization’s activities, the more naturally the connectivity of information will flow into reporting, analysis and decision-making.
When management has access to robust data, as provided by the SASB Standards, they are better placed to make informed decisions. The Integrated Reporting Framework enables organizations to communicate this clearly externally.
SASB Standards provide detailed industry-specific disclosure topics and metrics to inform what you include in your integrated report, lending insight into the subset of sustainability issues that are most closely tied to an organization’s ability to create long-term value for investors.
The Standards address sustainability-related risks and opportunities reasonably likely to affect an organization’s financial condition (i.e., its balance sheet), operating performance (i.e., its income statement), or risk profile (i.e. its market valuation and cost of capital).