Responsibility for the capital | Financial capital | All kinds of capitals |
Mindset | Isolation of individual departments | Integration of individual departments |
Timeline | Short-termism | Short-, medium-, long-termism |
Focus of interest | Financial issues from the past | Strategic issues concerning the past and future |
Building trust through transparency | Limited trust caused by narrow disclosure | Greater trust caused by greater transparency |
Adaptation of report | Close connection with standards in force | Individual approach corresponding to specific |
| | conditions of an entity’s operation |
Conciseness | Long and complex | Concise and covering essential issues |
Use of technology | Primarily using “paper” | Using new technologies |