Applying multiple capitals essential to integrated reporting

Application of multiple capitals is a fundamental concept for Integrated Reporting <IR>, and reporting those multiple capitals represent a narrative of how an organisation creates value, according to a paper by the Association of Chartered Certified Accountants (ACCA) and the Netherlands Institute of Chartered Accountants (NBA).

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Read more: ACCAintegrated reportingIIRCNBAAssociation of Chartered Certified AccountantsCarol AdamsNetherlands Institute of Chartered Accountantsfinancial capitalhuman capitalintellectual capitalInternational Integrated Reporting Councilmanufactured capitalnatural capitalRachel JacksonRichard Martinsocial and relationship capital