
The Value Reporting Foundation (VRF) is a global nonprofit organisation that offers a comprehensive suite of resources designed to help businesses and investors develop a shared understanding of enterprise value—how it is created, preserved or eroded over time. On 1 August 2022, The VRF was consolidated into the IFRS Foundation to support the work of the newly established International Sustainability Standards Board (ISSB), and to drive connectivity between financial and sustainability disclosures.