Information | We will discuss each of the capitals in detail, and how they contribute to, and are affected by, an organisations value creation process.
In the context of sustainability and integrated reporting, the Six Capitals refer to the resources and relationships used and affected by an organisation. King IV refers to the triple context or the combined context of the economy, society and environment in which the organisation exists and operates. This triple context is demonstrated in the forms of various capitals that an organisation uses or affects and these typically include financial, manufactured, intellectual, human, social and relationship, and natural capitals.
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