Corporate Strategy

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).

Upgrade your subscription to access this article

Subscribe to gain unlimited access to news, research and analysis of ESG factors for ASX listed companies and investors.
Become a premium subscriber today.
Already A Subscriber?

Read more: ACCA,  integrated reporting,  IIRC,  NBA,  Association of Chartered Certified Accountants,  Carol Adams,  Netherlands Institute of Chartered Accountants,  financial capital,  human capital,  intellectual capital,  International Integrated Reporting Council,  manufactured capital,  natural capital,  Rachel Jackson,  Richard Martin,  social and relationship capital