Six capitals

Financial reporting - sustainability - integrated reporting - Value Reporting Foundation.

The International Integrated Reporting Framework identifies the six capitals as the stocks of value affected or transformed by the operations of an organisation.

In this framework the six capitals are: financial, manufactured, intellectual, human, social and relationship, and natural.

See also

• Accounting for Sustainability (A4S)
• Capital
• Financial capital
• Financial reporting
• Human capital
• Intellectual capital
• International Integrated Reporting Framework
• Integrated reporting
• Integrated Thinking Principles
• Manufactured capital
• Natural capital
• Relationship capital
• Social capital
• Sustainability
• Sustainability Accounting Standards (SASB Standards)
• Value driver
• Value Reporting Foundation

External link

• Get to grips with the six capitals