Six Capitals

BDO Ukraine said ‘we agree with the . . .’ http://www.theiirc.org/wp-content/uploads/2013/08/344_BDO-Ukraine.pdf.

‘We believe the IR Framework . . .’ ibid.

‘forms of capital provided . . .’ ‘Capitals: Background paper for ’, http://www.theiirc.org/wp-content/uploads/2013/03/IR-Background-Paper-Capitals.pdf.

‘As it currently stands . . .’ Climate Disclosure Standards Board, http://www.theiirc.org/wp-content/uploads/2013/08/193_Climate-Disclosure-Standards-Board.pdf.

‘a comprehensive community-based . . .’ David Korten, http://www.theiirc.org/wp-content/uploads/2013/08/096_LivingEconomies-Forum.pdf.

‘technical rigour and cohesion . . .’ Paul Druckman, Integrated Reporting Framework aims to promote lasting sustainable change’, The Guardian, 9 December 2013.

‘the consensus has grown and the global movement . . .’ ibid.

‘enables financial returns . . .’ International Integrated Reporting Council, The International Framework, theiirc. org, December 2013.

‘For too long businesses . . .’ Mervyn King and Leigh Roberts, Integrate: Doing business in the 21st century, Juta & Company Ltd, Cape Town, 2013, p. 134.

‘a prism through which . . .’ International Integrated Reporting Council, The International Framework, theiirc.org, December 2013.

‘The most valuable assets . . .’ Peter Drucker in R. Paul Herman, ‘Let’s Value People as an Asset, and Bring Financial Statements into the 21st Century’, Huffington Post, 28 October 2011, http://www.huffingtonpost.com/r-paul-herman/letsvalue-people-as-an-a_b_1063698.html.

‘the measurement distortions caused by expensing items that are really . . .’ Robert G. Eccles, Robert H. Herz, E. Mary Keegan and David M. H. Phillips, The ValueReportingTM Revolution: Moving beyond the earnings game, John Wiley & Sons Inc., New York, 2001, p. 57.

the value is generated largely through its employee training system . . . Pavan Sukhdev, Corporation 2020: Transforming Business for Tomorrow’s World, Island Press, Washington, 2012, p. 71.

Aditya Chakrabortty, ‘The woman who nearly died making your iPad’, The Guardian, 6 August 2013.

‘what is effectively a human . . .’ ibid.

‘The Free Press may think that . . .’ Thom Hartmann, Unequal Protection: The rise of corporate dominance and the theft of human rights, Mythical Research Inc., and Thom Hartmann, United States of America, 2002, p. 139.

‘the reason Apple . . .’ John Montgomery in David M. Carl and Hank Nguyen, ‘California Benefit Corporations: Installing a Corporate Conscience’, Business Law Journal, 23 March 2012.

‘People don’t contest that pollution . . .’ James Gifford, http://www.thesustainabilityreport.com.au/qa-with-james-gifford-executive-director-of-the-unpri/.

‘Just as ecosystems produce . . .’ Paul Hawken, Amory Lovins and L. Hunter Lovins, Natural Capitalism: Creating the next industrial revolution, Little, Brown and Company, New York, 1999, p. 286.

‘short-term economic gains . . .’ ibid, p. 286.

Trucost found that if companies had to pay their environmental bills . . . http://www.environmentalleader.com/2012/02/16/environmental-impacts-cost-41-cents-forevery-1-of-revenue-report-finds/.

‘While at Puma . . .’ Jochen Zeitz in Mervyn King and Leigh Roberts, Integrate: Doing business in the 21st century, Juta & Company Ltd, Cape Town, 2013, p. 18.

‘Intuition and creativity . . .’ ibid, p. 19.

‘provides a robust framework to help . . .’ Richard Mattison, http://about.puma.com/puma-completes-first-environmental-profit-and-loss-account-which-values-impacts-at-e-145-million/.

‘Our job is not only to lessen the impacts . . .’ Jochen Zeitz, http://about.puma.com/new-puma-shoe-and-t-shirt-impact-the-environment-by-a-third-less-than-conventional-products/.

‘antiquated incentives, such as . . .’ ibid.

‘We all know that cattle . . .’ Jochen Zeitz in Pilita Clark, ‘Puma to kick leather into touch’, Financial Times, 22 June 2012.

Natural Capital Declaration, http://www.naturalcapitaldeclaration.org.