This article, "Counting What Counts: Why Social Accounting Matters," was published online today by Nonprofit Quarterly and talks about what it calls an emerging field of "social accounting."  The article goes on to reference both GRI and the IIRC frameworks, and discusses the "octopus" diagram from the IIRC framework guidance materials.  It also has a section on how integrated reporting can help your organization.  The full text can be read here: https://nonprofitquarterly.org/2019/02/11/counting-what-counts-why-social-accounting-matters/.