Table 2 Structure of the first... | Emerald Publishing

Table 2

Structure of the first integrated report of the Foundation with emphasis on the proposed integrations to the Framework

Report sections (based on the International <IR> framework)	Integrations to the framework (based on the nonprofit nature of the organization)
Introduction Methodological note Motivations, objectives and originality of the document Summary of results	Introduce and motivate the three types of integrations made compared to the Framework Present summary indicators of the main outcomes divided between internal and external impacts State reporting boundary, proxy logic and key limitations
Presentation of the foundation Historical profile Role, vision and mission	Highlight that the nonprofit nature of the organization makes the integrated creation of value central for the benefit of a multitude of stakeholders
Governance Governance system and organization	No integration
Strategies and stakeholders Strategies, opportunities and risks Reference stakeholders Communication strategies	Emphasize that the relevance of external stakeholders has led to the separate valorization of external outcomes
Business model and results Business model and types of involved capitals Utilized capitals Outputs Outcomes	Represent internal and external outcomes separately Monetize selected external outcomes using stakeholder-based proxies Highlight the central role of IC and its interconnections with other categories of capital State attribution assumptions, counterfactuals and non-quantified outcomes
Future perspectives	Maintain forward-looking discussion and clarify contextual conditions affecting transferability of outcomes

Report sections (based on the International <IR> framework)	Integrations to the framework (based on the nonprofit nature of the organization)
Introduction Methodological note Motivations, objectives and originality of the document Summary of results	Introduce and motivate the three types of integrations made compared to the Framework Present summary indicators of the main outcomes divided between internal and external impacts State reporting boundary, proxy logic and key limitations
Presentation of the foundation Historical profile Role, vision and mission	Highlight that the nonprofit nature of the organization makes the integrated creation of value central for the benefit of a multitude of stakeholders
Governance Governance system and organization	No integration
Strategies and stakeholders Strategies, opportunities and risks Reference stakeholders Communication strategies	Emphasize that the relevance of external stakeholders has led to the separate valorization of external outcomes
Business model and results Business model and types of involved capitals Utilized capitals Outputs Outcomes	Represent internal and external outcomes separately Monetize selected external outcomes using stakeholder-based proxies Highlight the central role of IC and its interconnections with other categories of capital State attribution assumptions, counterfactuals and non-quantified outcomes
Future perspectives	Maintain forward-looking discussion and clarify contextual conditions affecting transferability of outcomes