Social and relationship capital

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)

External link

• The International Integrated Reporting Framework - about us