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2016 | OriginalPaper | Chapter

3. Value Creation: A Core Concept of Integrated Reporting

Author : Axel Haller

Published in: Integrated Reporting

Publisher: Palgrave Macmillan UK

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Abstract

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.

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Title: Value Creation: A Core Concept of Integrated Reporting
Author: Axel Haller
Publisher: Palgrave Macmillan UK
Book: Integrated Reporting
Print ISBN: 978-1-137-55148-1

Electronic ISBN: 978-1-137-55149-8

Copyright Year: 2016
DOI: https://doi.org/10.1057/978-1-137-55149-8_3