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Nilgiri Tea Co. Ltd wants a single reporting approach that explains how its strategy, governance, performance and prospects lead to value creation over short, medium and long term, using six capitals. Which framework describes this?

The International Integrated Reporting Framework fits. It explains how an organisation's strategy, governance, performance and prospects create value over the short, medium and long term through six capitals: financial, manufactured, intellectual, human, social and relationship, and natural.

  1. AInternational Integrated Reporting FrameworkCorrect
  2. BUN Global Compact's ten principles
  3. COECD Guidelines for Multinational Enterprises
  4. DISO 26000 certification scheme

Explanation

The Integrated Reporting Framework is built around value creation over time using six capitals: financial, manufactured, intellectual, human, social and relationship, and natural. The Global Compact lists ten principles but is not a reporting framework on capitals. OECD Guidelines and ISO 26000 are guidance documents without this six-capitals structure, and ISO 26000 is not certifiable.

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