The Value Reporting Foundation (VRF) was an independent global organisation formed through the merger of the International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB). Its mission was to provide a comprehensive corporate reporting framework that linked financial and non-financial performance, enabling investors, regulators, and stakeholders to better assess long-term value creation.

For CFOs, finance directors, and practising accountants in the UK, VRF resources have been particularly significant in shaping approaches to sustainability disclosure, integrated reporting, and alignment with ESG expectations. The VRF’s standards and frameworks laid the groundwork for global consolidation under the IFRS Foundation, which now oversees the International Sustainability Standards Board (ISSB).

Coverage includes developments in sustainability reporting, global adoption of integrated frameworks, regulatory updates, and the transition of VRF standards into the ISSB. Editorial reporting also highlights the impact on UK corporates and finance leaders, showing how non-financial reporting is increasingly central to governance, risk management, and long-term financial strategy.