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Intergrated Reporting Capital - Coggle Diagram
Intergrated Reporting Capital
Financial (CAPITALS BACKGROUND PAPER FOR <IR>, p.9 )
represented financial resource that is available in a company
cash
fund accquired to
sustain
investments
objectives
operations
grow
shareholders
investments
investors
creditors
natural (CAPITALS BACKGROUND PAPER FOR <IR>, p.14 &15 )
Earth's natural resources and ecosystems that
provide benefits to society
such as
forests
essential for organization activity
water resources
air quality
minerals
biodiversity
ecosystems
support the organization's activities
social and relationship (CAPITALS BACKGROUND PAPER FOR <IR>, p.13 &14 )
represents the organization's ability
build
positive
relationships
collaborations
trust
stakeholders (customers, suppliers, employees, communities, governments, and other organizations)
maintain
manufactured (CAPITALS BACKGROUND PAPER FOR <IR>, p.9&10 )
represent physical and tangible assets
used in producing good and services
buildings
end product or services provide by organization through
human effort
investment in physical resources
machinery
infrastructure
equipment
technology
intellectual (CAPITALS BACKGROUND PAPER FOR <IR>, p.10 &11 )
intangible assets
patents
trademarks
those skill that process by an organizations
compete
advantages
diversity
in long term run
intellectual property
copyrights
expertise
brand value
knowledge
research and development capabilities
innovation processes
human (CAPITALS BACKGROUND PAPER FOR <IR>, p.12 )
refers to employee of a organizations
skills
own by individual of a organzations
organization hold them together as a collective means
expertise
that can contribute to success of a organizations
potential
talent
capabilities
knowledge
experience
Objective
Support
decision-making
focus on creation of value on
medium term
long term
short term
intergrated thinking
actions
promote
cohesive
approach to corporate reporting
draws on different reporting strands
materially affect the ability of an organisation to create value over time.
communicates the full range of factors
efficient
Enhance
accountability
capitals
stewardship
promote understanding of their dependencies
improve
quality of information to providers of financial capital to enable a more
efficient
allocation of capital
productive