Figure 2
The figure consists of a flowchart with three rectangular boxes and a large brace on the far right. The rectangular box on the far left is located under the heading “Input” and contains three lines of text: “Transaction”, “E-Value”, and “F-Value”. To its right, a rightward-pointing thick arrow leads to the second rectangular box located under the heading “Throughput”, which contains two lines of text: “Added” and “E-value”. Another rightward-pointing thick arrow leads to the third rectangular box located under the heading “Output”, which contains three lines of text: “Invoice”, “E-value”, and “F-value”. To the right of this final box is a large closing curly brace that points to a three-line label: “Adjusted Integrated Reporting”.The basic externalities reporting model – closed economy. Source: Authors' own work