Value Creation: A Core Concept of Integrated Reporting

The chapter analyzes the concept of value creation the International Integrated Reporting Council expresses in its Framework and its constructive components of stocks and flows of diverse capitals. The explanation and argumentation provided contribute to a deeper and clearer comprehension of the con...

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Bibliographic Details
Published inIntegrated Reporting pp. 37 - 57
Main Author Haller, Axel
Format Book Chapter
LanguageEnglish
Published United Kingdom Palgrave Macmillan UK 2016
Subjects
Capital Market
Cash Flow
Corporate finance
Corporate Governance
Finance
Intellectual Capital
Management & management techniques
Natural Capital
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Summary:The chapter analyzes the concept of value creation the International Integrated Reporting Council expresses in its Framework and its constructive components of stocks and flows of diverse capitals. The explanation and argumentation provided contribute to a deeper and clearer comprehension of the concept of Integrated Reporting (IR). Comparisons with value concepts, that have been developed in academic literature and by different institutions, such as Shareholder Value, Stakeholder Value, Shared Value and Public Value are made in order to show communalities and differences. Therefore, the chapter provides useful arguments and information to conceptually enhance the discussion about IR and its merits for society.
ISBN:9781137551481
1137551488
DOI:10.1057/978-1-137-55149-8_3