Linkages among content elements, value creation and the 6Cs in the IR framework
| Content element | Linkages with the 6Cs in the IIRC’s (2021) IR framework |
|---|---|
| Business model | At the core of the organisation is its business model, which draws on various capitals as inputs and, through its business activities, converts them to outputs (products, services, by-products and waste). The organisation’s business activities and outputs lead to outcomes in terms of effects on the capitals (p. 21) |
| Performance | An integrated report contains qualitative and quantitative information about performance that may include matters, such as … the organisation’s effects (both positive and negative) on the capitals, including material effects on capitals up and down the value chain (p. 45) |
| Risks and opportunities | An integrated report identifies the key risks and opportunities that are specific to the organisation, including those that relate to the organisation’s effects on, and the continued availability, quality and affordability of, relevant capitals in the short, medium and long term (p. 44) |
| Outlook | The availability, quality and affordability of the capitals the organisation uses or affects (e.g., the continued availability of skilled labour or natural resources), including how key relationships are managed and why they are important to the organisation’s ability to create value over time (p. 47) |
| Governance | Those charged with governance are responsible for creating an appropriate oversight structure to support the ability of the organisation to create value (p. 21) |
| Strategy | An integrated report should provide insight into the organisation’s strategy and how it relates to the organisation’s ability to create value in the short, medium and long term and to its use of and effects on the capitals (p. 25) |
| Content element | Linkages with the 6Cs in the IIRC’s (2021) IR framework |
|---|---|
| Business model | At the core of the organisation is its business model, which draws on various capitals as inputs and, through its business activities, converts them to outputs (products, services, by-products and waste). The organisation’s business activities and outputs lead to outcomes in terms of effects on the capitals (p. 21) |
| Performance | An integrated report contains qualitative and quantitative information about performance that may include matters, such as … the organisation’s effects (both positive and negative) on the capitals, including material effects on capitals up and down the value chain (p. 45) |
| Risks and opportunities | An integrated report identifies the key risks and opportunities that are specific to the organisation, including those that relate to the organisation’s effects on, and the continued availability, quality and affordability of, relevant capitals in the short, medium and long term (p. 44) |
| Outlook | The availability, quality and affordability of the capitals the organisation uses or affects (e.g., the continued availability of skilled labour or natural resources), including how key relationships are managed and why they are important to the organisation’s ability to create value over time (p. 47) |
| Governance | Those charged with governance are responsible for creating an appropriate oversight structure to support the ability of the organisation to create value (p. 21) |
| Strategy | An integrated report should provide insight into the organisation’s strategy and how it relates to the organisation’s ability to create value in the short, medium and long term and to its use of and effects on the capitals (p. 25) |
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