Part 1 Section A.1.2. Integrated Reporting 統合報告書

Introduction to Integrated Reporting 統合報告書とは

定義

non-financial information relating to an organization’s corporate citizenship

The Internal <IR> Framework

The International Integrated Reporting Council(IIRC)が、『国際統合報告 フレームワーク』(The Internal <IR> Framework)をまとめている。

The Internal <IR> Framework(英語)

国際統合報告 フレームワーク(日本語訳)

The concepts of corporate social responsibility and sustainable development

An integrated report

A concise communication about how an organization’s strategy, governance, performance and prospects, in the context of its external environment, lead to the creation of value over the short, medium, and long term.

CVSML

Integrated reporting

A process founded on integrated thinking that results in a periodic integrated report by an organization about value creation over time and related communications regarding aspects of value creation.

Integrated thinking

The active consideration by an organization of the relationships between its various operating and functional units and the capitals that the organization uses or affects. Integrated thinking leads to integrated decision-making and actions that consider the creation of value over the short, medium, and long term.

The “Capitals”

企業の成功は多様な形態を持つ ”資本” に支えられている。

  • Financial capital 財務資本
  • Manufactured physical capital 製造資本
  • Intellectual capital 知的資本
  • Human capital 人的資本
  • Social and relationship capital 社会・関係資本
  • Natural capital 自然資本

The Value Creation Process

引用:”The Internal <IR> Framework” IIRC
引用:”価値創造プロセス” 国際統合報告 フレームワーク(日本語訳)

Sustainability Accounting Standard Board (SASB)

A set of 77 industry-specific sustainability accounting standards that cover financially material issues.

各産業ごとの細かいガイダンスは以下のURLからダウンロードすることができる。

Standard-Setting Archive

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