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Overview

Financial Capital plays an important role sustainable development, enabling natural and social capitals to be owned and traded. But unlike the other types of capital, it has no real value itself but is representative of natural, human, social or manufactured capital; e.g. shares, bonds or banknotes.  Although it has no real value it has a disproportionate significance in how a corporation’s performance is measured and plays a material role in driving the behavior of business leaders.

The sustainability crisis facing the world is because the human population is consuming the planets stocks of natural and social (including human) capital faster than it is being produced if indeed it can be.  Unless these capitals are effectively managed the rate current rate of consumption will result in depletion and possible extinction of vital life sustaining resource stocks in the long term.

The WBCSD’s work in the Natural and Social Capital needs to be complemented by a work program in Financial Capital which focuses on educating the managers of financial capital on the sustainability issues implicit in their decisions and to change the “rules of the game” by bringing natural and social capital into balance with financial capital allocations.

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Publications
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FLT 2013 Controlling Non-Financial Reporting
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Getting Sustainability Risks onto Management’s Agenda - Moving from Theory to Opportunity
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Reporting Matters – WBCSD 2013 Baseline Report
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Translating ESG into sustainable business value
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Beyond Reporting: Creating business value & accountability
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IR Framework v.1

Version 1 of the International Integrated Reporting Framework

Additional resources

  • IIRC Pilot Programme Yearbook 2013
     
  • Basis for conclusions
    This document provides the IIRC’s basis for conclusions on the major technical issues raised by respondents to the Consultation Draft of the International <IR> Framework
     
  • Summary of significant issues
    The summary provides a high-level summary of the process followed by the IIRC in developing the Framework and highlights significant changes in structure and movements of text between the Consultation Draft and the Framework.
Contact
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Anne-Léonore Boffi
Manager - Financial Capital
Reporting & Investment
WBCSD
Tel : +41 22 839 31 93
Fax : +41 22 839 31 31
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Rodney Irwin
Managing Director - Financial Capital
Reporting & Investent
WBCSD
Tel : +41 (0) 22 839 31 07
Fax : +41 22 839 31 31
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