The most relevant of all probably is establishing a good understanding of the underlying non-financial value drivers, or ‘pre-financials’ as they are sometimes called. While volumes and prices explain the basic mechanics behind income and expenses, companies should really be asking themselves what determines their success both in the short and the long term. The Integrated Reporting framework offers a handy toolkit to channel the search for, discussion about and reporting of non-financial value drivers. It presents human capital, intellectual capital, social & relationship capital and natural capital in addition to the classic financial capital (the funds provided to the company) and manufactured capital (the net assets employed by the company). There are merits in the understanding of how non-financial capitals fuel the company’s performance and as such, why companies should allocate resources towards the improvement of those non-financial capitals. This includes the Business Roundtable objectives related to investing in employees, delivering value to customers, dealing ethically with suppliers and supporting outside communities.