business model - integrated reporting（商业模式u2014u2014综合报告）.pdf

BUSINESS MODEL BACKGROUND PAPER FOR IR 1 BUSINESS MODEL BACKGROUND PAPER FOR IR The Technical Task Force of the International Intergrated Reporting Council (IIRC) established a Technical Collaboration Group (TCG) to prepare this Background Paper for IR. The TCG was coordinated by the lead organizations with input from participants from a range of disciplines and countries. This paper reflects the collective views of TCG participants, not necessarily those of their organizations or the IIRC. The IIRC considered interim findings from the TCG when preparing the Prototype Framework released in November 2012, and is further considering this paper in developing a Consultation Draft of the International Integrated Reporting (IR) Framework. This paper provides background information that will assist stakeholders when responding to the Consultation Draft. The IIRC gratefully acknowledges the contributions made by the following in the drafting of this Background Paper for IR: LEAD ORGANIZATIONS Chartered Institute of Management Accountants (CIMA) International Federation of Accountants (IFAC) PricewaterhouseCoopers (PwC) PROJECT TEAM Stathis Gould, IFAC Mark O’Sullivan, PwC Charles Tilley, CIMA Nick Topazio, CIMA STEERING GROUP Ralf Frank, Deutsche Vereinigung für Finanzanalyse und Asset Management Lisa French, IIRC Alan Knight, Taylor Knight David Matthews, KPMG Michael Nugent, IIRC (International Federation of Accountants) Alan Teixeira, International Accounting Standards Board Copyright © March 2013 by the International Integrated Reporting Council. All rights reserved. Permission is granted to make copies of this work to achieve maximum exposure provided that each copy bears the following credit line: © Copyright March 2013 by the International Integrated Reporting Council. All rights reserved. Used with permission of the International Integrat