What is a Value-Reporting Framework? 

The ValueReporting Framework is an approach by PricewaterhouseCoopers (PWC) for measuring, managing, and reporting on corporate performance (financial and non-financial) to internal and external stakeholders. 

The Value-based Reporting framework is designed to provide investors with more detailed, accurate, and timely information. It supplements existing financial reporting methods. 

It includes various categories of information:

• Market Overview - The industry dynamics facing the company, including the competitive, regulatory and macro-economic environments.
• Value Strategy - The strategy of the company and its goals, objectives, organizational design and governance structure.
• Value Platform - All activities and relationships that underpin how the company creates value, such as such intangible and non-financial measures as products, customers, people, innovation, supply chain and corporate reputation. 
• Financial Performance - Shows the metrics used by management to monitor financial performance. And it links them to the company's strategy. This section should clearly detail issues such as Business segmentation; The relationship between risk and return; The ability to generate cash; Reconcile the internal performance measures to results that are reported externally to stakeholders.

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