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The integrated report framework - Coggle Diagram

- - - - The linkage across the above content can create a key storyline and can determine the major elements of the report such that the information relevant to each company would be different.
- - - - financial, manufactured, intellectual, human, social and relationship, and natural capital,
      - but companies need not adopt these classifications
  - - - its basis of preparation and presentation
        
        including
        
        significant frameworks, and
        
        methods used to quantify
        
        or evaluate material matters
- - - - for example, a management commentary
        
        Where that report is also prepared according to the framework, or even beyond the framework, it can be considered an integrated report
    - - For example, it can be included in the company’s financial statements
  - - - These terms can include
        
        the total of all the capitals
        
        the benefit captured by the company
        
        the market value or cash flows of the organisation
        
        the successful achievement of the company’s objectives
    - - It can be shown through movement of capital and can be defined as value created for the company or for others.
      - An integrated report should not attempt to quantify value as assessments of value are left to those using the report
    - - inconsistency with regulatory requirements in certain jurisdictions
      - could lead to a higher level of legal liability
    - - while, at the same time, recognising that reports in which they were not involved would lack credibility