Case Studies of Value Creation on Integrated Reporting in Japan

Dr. Kazunori Ito
2020 Global Journal of Management and Business Research  
How to visualize the value creation process is a major issue in integrated reporting. If a strategy map of Balanced Scorecard (BSC) is used, value creation and suppression of value loss can be visualized separately according to the strategic theme. The value creation process can be visualized by distinguishing between strategic themes in business strategy and strategic themes solving social issues. However, there is an issue in that companies that have not adopted the BSC cannot use strategy
more » ... s. For this reason, how to visualize the value creation process is a highly interesting topic to investigate. The International Integrated Reporting Council's IIRC framework (2013b) mainly focuses on information disclosure to financial capital providers, and visualization of the value creation process focuses on value creation through business strategy. At the sametime, an IIRC discussion paper (IIRC, 2011) contained a proposal that also focused on suppression of value loss to stakeholders by solving social issues.
doi:10.34257/gjmbravol20is8pg25 fatcat:5cujkbssqndtvnpaleuvlsalq4