..., in the context of its external environment, lead to the creation, preservation or erosion of value over the short, medium and long term (IIRC, 2021 , p. 10). Integrated reporting is a principles-driven process which explains how an organisation relies on and impacts multiple types of capitals...

..., the position of the IIRC (International Integrated Reporting Council) and IR (Integrated Reporting) within it. First, we would like to analyze the interactions between the different standard-setters. In the second step, we consider the impact on advancing CSR within organizations, which are “navigating...