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This study is grounded on the concept of HC, as defined by the Integrated Reporting (IR) and it is focused on testing the self-identification of HR managers with the IR definition. Human Capital - Clariant Integrated Report 2020 You are here: Home Multicapital Review People Human Capital 1. We share the views of both on the importance of human capital in the context of value creation. The International Integrated Reporting Council: A story of failure ESG disclosure regulations | Deloitte US The primary purpose of an integrated report is to explain to financial capital providers how an organization creates value over time. Objectives and fundamental concepts of integrated reporting. The primary purpose of an in­te­grated report is to explain to providers of financial capital how an organisation creates, preserves or erodes value over time. In 2014, we received 685 (2013: 488) new patients in the HAART programme and 194 (2013: 355) employees left the programme. The value of human capital reporting highlights the value of reporting on human capital, sharing some of the developments and experimentation taking place in this area. Natural capital is described and visually depicted (page 3) as providing "providing the environment in which the other capitals sit". Human Capital. About - The Value Reporting Foundation Integrated reporting keeps the focus on long term strategy and integrated reports are forward looking documents covering strategy, the context in which it will delivered and how the company has, and will, create value for providers of capital and others in the short, medium and long term. Take human capital. To attract and develop top talents, Clariant follows a structured approach, from recruitment and onboarding to learning and performance management. The report was a cross-organizational collaboration accomplished by taking cues from sources such as the International Integrated Reporting Framework published by the International Integrated Reporting Council (IIRC) and the Guidance for Integrated Corporate Disclosure and Company-Investor Dialogues for Collaborative Value Creation formulated by THE INTERNATIONAL <IR> FRAMEWORK. A framework for reporting on human capital and intellectual capital is a missing link in corporate reporting, and the least developed in the IR Framework. . For me, there's still something missing when you apply these ideas to the Integrated Reporting Capitals. FY2021 was a challenging year for us, as Blue Label is a high-touch organisation where employees thrive on seeing each other and face-to-face meetings drive our human capital approach. ABOUT THE IIRC The International Integrated Reporting Council (IIRC) is a global coalition of regulators, investors, companies, standard setters, the accounting profession and NGOs.