Pretium or Simulans? Mapping of the capital indicators and their relationship towards value within the Integrated Report Framework.

Akse, G.F.M. (2015) Pretium or Simulans? Mapping of the capital indicators and their relationship towards value within the Integrated Report Framework.

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Abstract:Value creation is a key concept within Integrated Reporting (IR). Within the IR Framework six possible capital indicators have been given without any in-dept mapping and/or operationalization. This master thesis will propose several mapping models in the area of financial capital, manufactured capital, intellectual capital, human capital, social/relational capital and nature capital. What is shown in this paper is that the inter-connectivity of the variables plays a pivotal role due to the fact that non-financial information can severely influence financial information. The operationalization therefore allow this mutualistic relationship.
Item Type:Essay (Master)
Faculty:BMS: Behavioural, Management and Social Sciences
Subject:85 business administration, organizational science
Programme:Business Administration MSc (60644)
Link to this item:http://purl.utwente.nl/essays/67142
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