Accountancy Journal: The Business Model and the Capitals

By Graham Terry BCom (UCT), CA(SA), IIRC Ambassador; consultant on integrated thinking and reporting

This is part two of a three-part series on integrated reporting. In the first article, we tracked trends and improvements that we have seen over the first six years since the introduction of integrated reporting in South Africa. In this article, we will look at developments in the business model and the capitals while we will examine the potential for misleading reporting in the final article

An integrated report should answer the question: What is the organisation’s business model? So says the International Integrated Reporting Framework (<IR> Framework).

You can read the full article here

https://www.accountancysa.org.za/wordpress/analysis-the-business-model-and-capitals/