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TOPIC 6 PART B INTEGRATED REPORTING - Coggle Diagram
TOPIC 6 PART B INTEGRATED REPORTING
CONCEPT
BENEFITS
Organization
Provider of financial capital
Other stakeholders
CHALLENGES
Provider of FC
Organization
Other stakeholders
CONTENT ELEMENTS
Organizational overview & external environment
Governance
Risks & opportunities
Strategy & resources allocation
Performance
Outlook
Business model
Multi Capital Model
Financial capital
Manufactured capital
Social & relationship capital
Intellectual capital
Human capital
Natural capital
GUIDING PRINCIPLES
Consistency & comparability
Materiality & conciseness
Connectivity of information
Reliability & completeness
Strategic focus & future orientation
Stakeholder responsiveness