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