Integrated Reporting: The Capitals and Value Creation

Organizations depend on various forms of capital for success. “Capitals” are the resources an organization uses in producing and providing products and services. The capitals are stocks of value that are increased, decreased, or transformed by the activities and outputs of the organization. The Framework discusses six capitals.
Value creation is the process of creating outputs that are more valuable than the inputs used to create
them. An organization’s business activities and outputs create value over time. An organization’s ability to create value for itself enables financial returns to the providers of its financial capital.
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[@user-rv9nv6yw9l]

Nicely done, i love how you explained the six capitals.

[@HOCKinternational]

Thank you for watching!

[@alokoberoy5335]

EXCELLENT WAY OF EXPLANATION ❤️☺️☺️

[@nokulungakhuzwayo5514]

Thank you💯👏🏿

[@HOCKinternational]

Thank you for watching!

[@rajendramuley5838]

Excellent Lecture! Only question that bothers is "What is the Unit of Measurement of Value?"and "Whether appropriate adjustments are made in measuring the performance?"

[@brianhock720]

Hello, I am not sure that I understand the question that you are asking. Can you provide a little more in respect to the questions? Thanks.

[@arunp5865]

@@brianhock720 he might ask , how we can measure the value creation over the period, there are six capital, can be measured, these six capital depends upon you, for example analysis of economic and social and nature we can use GRI index. There many researchers try to find out how voluntary disclosure impact the value of firms , the finds are showing are positive result. Company using IR having good stakeholders relationship and transparency of information. These will help to create long term value creation.

[@arunp5865]

thanks sir

[@HOCKinternational]

Thank you for watching!