Table A1

Condensed disclosure blueprint for a nonprofit promoter of open innovation

Report sectionCore disclosure contentDisclosure safeguards
IntroductionState why the organization adopts integrated reporting, explain the three integrations, summarize internal and external outcomesClarify reporting boundary, conservative attribution logic and the partial nature of monetary proxies
Presentation of the foundationDescribe mission, ecosystem role, history, stakeholder orientation and public interest purposeExplain why value creation for external stakeholders is constitutive of organizational value
GovernancePresent governance structure, responsibilities and internal organizationClarify oversight of reporting choices and responsibilities for evidence collection
Strategies and stakeholdersDescribe strategy, opportunities, risks, stakeholder map and communication approachExplain why selected external stakeholders are central to value creation and to proxy identification
Business model and resultsDescribe capitals, inputs, outputs and outcomes. Distinguish internal from external outcomes. Present selected monetary proxies and IC connectivityReport proxy selection criteria, attribution assumptions, counterfactuals, exclusions and outcomes that were not monetized
Future perspectivesOutline future projects, strategic priorities and contextual conditionsAvoid extending the current-period proxy logic to future speculative value

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