Question

How many broad categories of capital are identified by the Integrated Reporting Framework?

a) Two
b) Three
c) Four
d) Five

Answer 1

The Integrated Reporting Framework outlines six broad categories of capital, aiming for a more comprehensive approach to corporate reporting.

Step-by-step explanation:

The Integrated Reporting Framework identifies six broad categories of capital. These categories are financial, manufactured, intellectual, human, social and relationship, and natural capital. The framework aims to provide a more cohesive and efficient approach to corporate reporting that communicates the full range of factors that materially affect an organization's ability to create value over time.