Today, many IC approaches and company cases of IC reporting exist, but a common framework is lacking. This article explains policy and business perspectives for IC reporting and analyses the current IC approaches for defining essential drivers and policy strategies for such a framework. Focusing on external reporting and ‘value in use/stakeholder’ criteria is seen as a set of drivers that can combine policy and company perspectives and at the same time ensure involvement of a larger part of the business community and a framework recognisable to users of IC reports.
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