· Business model

  • The capitals
  • Value creation
  • Conciseness

Key observations:

ACCA's business model provides a clear and concise overview of the central components of the organization's value creation process. The disclosure of key inputs and resources, value-adding activities, outputs and outcomes incorporates several <IR> capitals (i.e. human, financial, social and relationship, intellectual), demonstrating a multi-faceted approach to value creation.  Further, ACCA looks beyond its reporting boundary and highlights externalities where additional benefits may be created for the broader society.

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