Value Creation: A Core Concept of Integrated Reporting
Value Creation: A Core Concept of Integrated Reporting
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价值创造：综合报告的核心概念
DOI：
10.1057/978-1-137-55149-8_3
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发表时间：
2016
期刊：
影响因子：
--
通讯作者：
A. Haller
中科院分区：
文献类型：
--
作者：
A. Haller
本章分析了国际综合报告理事会在其框架中所表达的创造价值的概念及其不同资本的存量和流动的建设性组成部分。所提供的解释和论证有助于更深入和更清楚地理解综合报告的概念。与学术文献和不同机构发展的价值概念进行比较，如股东价值、利益相关者价值、共享价值和公共价值，以显示共同点和差异。因此，本章提供了有用的论据和信息，从概念上加强了关于投资者关系及其对社会的价值的讨论。
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.