Currently, EBR provides for voluntary disclosure of supplemental
information, and it is being used internationally by a number of companies. The
EBR framework includes four dimensions of additional information: business
landscape; strategy; competencies and resources; and performance. The business
landscape aspect concentrates on how industry and market forces impact the
company. Strategy emphasizes the firm’s internal stance on issues such as risk
management as well as its business model. Competencies and resources measure
how the firm stacks up on intellectual capital, R&D expenditures and assets.
Finally, the performance dimension attempts to integrate the previous three aspects
and provide measurements of success such as profitability and liquidity. Exhibit
1 lists the four dimensions and some of the recommended topics to be covered.
For a more detailed version of this framework