IIRC welcomes multi-capital approach outlined in European Commission Corporate Sustainability Reporting Directive (CSRD) proposals
The International Integrated Reporting Council (IIRC) welcomes the multi-capital approach outlined in proposals announced this week for an EU Corporate Sustainability Reporting Directive, which recognize the importance of intangible assets and relationships for value creation, putting sustainability disclosure on an equal footing with financial information. The proposals will help businesses provide decision-useful, reliable and comparable …