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Integrated reporting: 6 capital’s en de relatie met het businessmodel

Ter voorbereiding verzamel ik kort de omschrijvingen van de 6 capitals zoals Integrated Reporting die gebruikt. Capitalen als input en outcome van het bedrijf. En de omschrijving van hun relatie met het business model.

Van de website IR (framework)

IR capital

Business model:

An organization’s business model is its system of transforming inputs, through its business activities, into outputs and outcomes that aims to fulfil the organization’s strategic purposes and create value over the short, medium and long term.

An integrated report describes the business model, including key: Inputs, Business activities, Outputs, Outcomes

Integrated reporting value creation

Business model -> outcome (= effect on Capital)

Outcomes are the internal and external consequences (positive and negative) for the capitals as a result of an organization’s business activities and outputs.

(Output = organization’s key products and services. There might be other outputs, such as by-products and waste (including emissions))


Rol binnen integrated reporting

The primary reasons for including the capitals in this Framework are to serve:

  • As part of the theoretical underpinning for the concept of value creation
  • As a guideline for ensuring organizations consider all the forms of capital they use or affect.

Categorieën samengevat:

  • Financial capital: The pool of funds available to the organization.
  • Manufactured capital: Manufactured physical objects, as distinct from natural physical objects.
  • Human capital: People’s skills and experience, and their motivations to innovate.
  • Intellectual capital: Intangibles that provide competitive advantage.
  • Natural capital: Includes water, land, minerals, and forests; and biodiversity and eco-system health.
  • Social capital: The institutions and relationships established within and between each community, group of stakeholders and other networks to enhance individual and collective well-being. Includes an organization’s social license to operate.

 Categorieën meer detail:

Financial capital – The pool of funds that is:

– available to an organization for use in the production of goods or the provision of services

– obtained through financing, such as debt, equity or grants, or generated through operations or investments

Manufactured capital – Manufactured physical objects (as distinct from natural physical objects) that are available to an organization for use in the production of goods or the provision of services, including:

– buildings

– equipment

– infrastructure (such as roads, ports, bridges, and waste and water treatment plants)

Manufactured capital is often created by other organizations, but includes assets manufactured by the reporting organization for sale or when they are retained for its own use.

Intellectual capital – Organizational, knowledge-based intangibles, including:

– intellectual property, such as patents, copyrights, software, rights and licences

-“organizational capital” such as tacit knowledge, systems, procedures and protocols

Human capital – People’s competencies, capabilities and experience, and their motivations to innovate, including their:

– alignment with and support for an organization’s governance framework, risk management approach, and ethical values

– ability to understand, develop and implement an organization’s strategy

– loyalties and motivations for improving processes, goods and services, including their ability to lead, manage and collaborate

Social and relationship capital – The institutions and the relationships within and between communities, groups of stakeholders and other networks, and the ability to share information to enhance individual and collective well-being. Social and relationship capital includes:

– shared norms, and common values and behaviours

– key stakeholder relationships, and the trust and willingness to engage that an organization has developed and strives to build and protect with external stakeholders

– intangibles associated with the brand and reputation that an organization has developed

– an organization’s social licence to operate

Natural capital – All renewable and non- renewable environmental resources and processes that provide goods or services that support the past, current or future prosperity of an organization. It includes:

– air, water, land, minerals and forests o biodiversity and eco-system health.

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