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ACCA Strategic Professional · Advanced Financial Management · Corporate environmental, social, governance (ESG) and ethical issues

Under the IFRS Foundation's International Integrated Reporting Framework, which of the following lists the six capitals that an integrated report should consider?

The six capitals in the International Integrated Reporting Framework are financial, manufactured, intellectual, human, social and relationship, and natural capital. Integrated reporting explains how an organisation's strategy uses and affects these capitals to create value over the short, medium and long term.

  1. AFinancial, manufactured, intellectual, human, social and relationship, and natural capitalCorrect
  2. BFinancial, physical, technological, human, environmental and governance capital
  3. CEquity, debt, human, intellectual, social and regulatory capital
  4. DFinancial, manufactured, human, ethical, natural and political capital

Explanation

The Integrated Reporting Framework identifies six capitals: financial, manufactured, intellectual, human, social and relationship, and natural. The other lists substitute terms such as physical, technological, governance, ethical or political capital, which are not framework categories.

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