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Integrated Reporting <IR> Framework Checklist
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Assess an integrated report against the guiding principles and content elements of the Integrated Reporting Framework, including the six capitals and value creation over time.
Integrated Reporting Framework (IFRS Foundation)Six Capitals
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Guiding Principles
- Does the report provide insight into the organization's strategy and its ability to create value over time (strategic focus and future orientation)? *
- Does the report show connectivity of information across capitals and content elements? *
- Are stakeholder relationships and materiality reflected in what is reported? *
- Is information concise, reliable, complete, comparable, and consistent? *
The Six Capitals
- Are financial and manufactured capitals addressed? *
- Are intellectual, human, and social & relationship capitals addressed? *
- Is natural capital and the organization's dependencies and impacts on it addressed? *
Content Elements - Business Model
- Is the value creation business model described showing inputs, activities, outputs, and outcomes across capitals? *
- Is the organizational overview and external environment described? *
- Are governance and how it supports value creation described? *
Content Elements - Performance & Outlook
- Are risks and opportunities and their effects on value creation disclosed? *
- Is strategy and resource allocation explained? *
- Is performance against strategic objectives reported with KPIs? *
- Is the outlook including anticipated challenges and uncertainties disclosed? *
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