Integrated Reporting (IR) focuses on connectivity of information around the following capitals:
A) financial, manufactured, intellectual, human, social and relationship, environmental.
B) financial, manufactured, intellectual, human, environmental.
C) intellectual, human, social and relationship, natural, financial.
D) financial, manufactured, intellectual, human, social and relationship, natural.

Question

Quizplus · Accepted Answer

Integrated Reporting (IR) focuses on the connectivity of information around the six capitals, which include financial, manufactured, intellectual, human, social and relationship, and natural. Therefore, option D - financial, manufactured, intellectual, human, social and relationship, natural - is the most appropriate choice. Option A is incorrect because it does not include the natural capital, whereas option B does not include the social and relationship capital. Option C includes the intellectual, human, social and relationship capital, but does not include the financial and natural capital.

Integrated Reporting (IR) Focuses on Connectivity of Information Around the Following