Governance & Policy
Six Capitals
The International Integrated Reporting Council's framework classifying the stocks of value a business uses and affects: financial, manufactured, intellectual, human, social, natural.
Definition
The Six Capitals are the value categories of the International Integrated Reporting Council's Integrated Reporting Framework (2013): financial, manufactured, intellectual, human, social and relationship, and natural capital. Integrated reporting asks organisations to explain how they create, preserve or erode value across all six capitals over the short, medium and long term — replacing the purely financial account with a multi-capital one.
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