IIRC (International Integrated Reporting Council) Framework GRI Standards
Active consideration by an organization of relationships between its various operating and functional units and capitals that organization uses or affects; is integrated thinking. Thus, leading towards integrated decision making and actions that consider creation of value over the short, medium and long term.
Assurance of integrated report prepared in accordance with International <IR> Framework, is a concise communication about how an organization’s strategy, governance, performance and prospects, in the context of its capitals, lead to value creation over time
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