She also serves as Deloitte's Americas Region Sustainability Services Leader and leads Deloitte's Supply Chain Social Compliance services. Integrated reporting keeps the focus on long term strategy and integrated reports are forward looking documents covering strategy, the context in which it will delivered and how the company has, and will, create value for providers of capital and others in the short, medium and long term. The primary reasons for including the capitals in the Framework are: "to serve as part of the theoretical underpinning for the concept of value creation, and as a guideline for ensuring that organizations consider all the forms of capital they use or affect (International Integrated Reporting Council, International <IR> Framework, 2013). ESG disclosure regulations | Deloitte US This Background Paper for <IR>explores the concept of multiple capitals being adopted by the International Integrated Reporting Council (IIRC). From this starting point, Integrated Reporting sets out to produce an analysis of the organisation's value-creation process. Section 5 explains the disclosure scoreboard and collection of data for studying the level of human capital disclosures in corporate reports. Human capital | Performance | Telkom Integrated Report 2018 In 2014, we received 685 (2013: 488) new patients in the HAART programme and 194 (2013: 355) employees left the programme. The TRIFR tolerance was set at 2,00 for 2021 and a rate of 1,10 was achieved. Together, this coalition shares the view that communication about value creation should be the next step in the evolution of . Factors affecting human capital disclosure in an integrated reporting ... The general managers and chief executive are ultimately responsible for the management of human capital while the SE&HR committee assumes board level oversight of the management of human . The article proposes a specially designed balance sheet for presenting information to owners and shareholders on the amount of capital used in the formation of integrated reporting organizations . Employee engagement. ** In June 2021, the International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB) merged to form the Value Reporting Foundation (VRF). This study is grounded on the concept of HC, as defined by the Integrated Reporting (IR) and it is focused on testing the self-identification of HR managers with the IR definition. Human capital | Performance | Telkom Integrated Report 2018 Section 3 outlines Integrated Reporting's revitalization of Human Capital reporting. Tectonic shifts: How ESG is changing business, moving markets, and driving regulation.