Identify the Six Capitals of Integrated Reporting and discuss their impact on financial health and strength. Why are they not part of Generally Accepted Accounting Principles, GAAP, and examine the reasons for their increasing importance in a post-industrial age.
Examine and analyze the Six Capitals in relation to the financial health and strength of a firm of your choice. Address specifically the impact of ‘I.C.’ on Book vs. Market valuation. Compare, contrast the efficacy of Integrated Reporting to capture the dynamics of market forces such as sales mix, share of wallet, heavy-half mix, life cycle, market share with that of traditional GAAP measures. What projections are forecasts do you see for this firm based on your analysis of ‘I.C.’ that traditional GAAP fails to address? Recommended length: 5-7 pages.