VALUE REPORTING FOUNDATION

Paper publications in the nature of newsletters and printed reports related to the subjects of corporate reporting on enterprise value creation, integrated thinking and integrated reporting, and sustainability accounting standards

Business research on corporate reporting and sustainability issues, featuring the disclosure and performance of businesses and industries; Preparing business reports on performance of businesses and industries using integrated reporting, integrated thinking, and sustainability accounting standards; Providing a website featuring business information relating to the use of corporate reporting frameworks and sustainability accounting standards, the materiality of sustainability accounting issues to enterprise value creation, and sustainability accounting key performance indicators for businesses and industries; Providing a website featuring business information relating to the use of integrating the reporting of financial data and non-financial data relevant to enterprise value creation for business purposes; Promoting public awareness of the concept for businesses to consider both financial and non-financial drivers of value in their strategy, governance, and risk management by means of public advocacy

Financial consulting in the field of financial and sustainability data to inform financial portfolio valuation, financial instruments and products using the suite of integrated reporting capitals and sustainability accounting standards in their formulation or as a benchmark or as part of research for investment; Financial research and information services for the purposes of financial evaluation of investments; Development of financial products, namely, stock indices and funds that rely upon financial and sustainability data to inform groupings, ratings and rankings

Online publication of downloadable reports related to integrated reporting, integrated thinking, and sustainability accounting standards; Education and training services, namely, providing courses to educate financial and sustainability professionals with regard to use of the sustainability standards in research and reporting; On-line publication of downloadable reports related to integrating the reporting of financial data and non-financial data relevant to enterprise value creation; Education and training services, namely, providing courses or materials related to integrating the reporting of financial data and non-financial data relevant to enterprise value creation

Development of voluntary standards of corporate reporting principles and guidance for sustainability accounting performance of businesses and industries; Development of voluntary standards related to the materiality of sustainability issues with respect to enterprise value creation; Development of voluntary standards for corporate reporting, featuring sustainability disclosure standards and integrated reporting; Providing a framework for reporting both traditional financial information and sustainability information related to enterprise value creation; Development of framework for integrating the reporting of financial data and non-financial data relevant to enterprise value creation