Social and relationship capital: Difference between revisions
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imported>Doug Williamson (Create page - source - VRF - https://www.valuereportingfoundation.org/wp-content/uploads/2021/07/InternationalIntegratedReportingFramework.pdf) |
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*Shared norms, and common values and behaviours. | *Shared norms, and common values and behaviours. | ||
*Key stakeholder relationships, and the trust and willingness to engage that an organisation has developed and strives to build and protect with external stakeholders. | *Key stakeholder relationships, and the trust and willingness to engage that an organisation has developed and strives to build and protect with external stakeholders. | ||
*Intangible assets associated with the brand and reputation that an | *Intangible assets associated with the brand and reputation that an organisation has developed. | ||
*The organisation’s social licence to operate. | *The organisation’s social licence to operate. | ||
| Line 23: | Line 23: | ||
* [[Manufactured capital]] | * [[Manufactured capital]] | ||
* [[Natural capital]] | * [[Natural capital]] | ||
* [[Relationship]] | |||
* [[Relationship capital]] | * [[Relationship capital]] | ||
* [[Six capitals]] | * [[Six capitals]] | ||
Latest revision as of 11:34, 14 July 2022
Financial reporting - sustainability - integrated reporting - Value Reporting Foundation - International Integrated Reporting Framework - capital.
The International Integrated Reporting Framework defines social and relationship capital to include:
- Shared norms, and common values and behaviours.
- Key stakeholder relationships, and the trust and willingness to engage that an organisation has developed and strives to build and protect with external stakeholders.
- Intangible assets associated with the brand and reputation that an organisation has developed.
- The organisation’s social licence to operate.
See also
- Accounting for Sustainability (A4S)
- Brand
- Capital
- Financial capital
- Financial reporting
- Human capital
- Intangible assets
- Intellectual capital
- International Integrated Reporting Framework
- Integrated reporting
- Integrated Thinking Principles
- Manufactured capital
- Natural capital
- Relationship
- Relationship capital
- Six capitals
- Social capital
- Stakeholder
- Sustainability
- Sustainability Accounting Standards (SASB Standards)
- Sustainability Accounting Standards Board (SASB)
- Sustainable Finance Disclosure Regulation (SFDR)
- Value
- Value driver
- Value Reporting Foundation (VRF)
