ACCA PM Syllabus B. Specialist Cost And Management Accounting Techniques - <IR> Framework - Notes ^{2 / 7}

The  Framework, developed by the International Integrated Reporting Council (IIRC), serves as a basis for communicating value creation in a comprehensive manner.

To achieve sustainable value creation, organisations rely on various inputs (capitals) that are impacted by their activities.

Recognizing the interconnectedness of organisations within a system and applying this understanding to sustainability helps build resilient businesses that generate long-term value.