International Integrated Reporting Council (IIRC) has coined the concept of "Six Capital Disclosures". According to this concept "Integrated reporting relies on business disclosures through six capitals that guide busine

Integrated reporting relies on business disclosures through six capitals that guide businesses in decision-making and planning: Financial Capital : The pool of funds that is available to an organisation for use in the production of goods or the provision of services and 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). Intellectual Capital : Intellectual capital (patents, software, etc.) includes reporting issues, such as expenditures on sustainability-related R&D, monitoring of sustainability related targets. Human Capital : Human capital includes reporting on people's competencies, capabilities and experience and their motivations to innovate, including their alignment with and support for an organization's governance framework and risk management approach, and ethical values, such as recognition of human rights, 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 Capital : Social capital (employees, community and customers) includes reporting issues related to employee well-being, such as adoption and enforcement of human and labour rights and community engagement programmes. Natural Capital : Natural capital (clean air, land, water, forests, biodiversity, etc.) involves reporting issues related to a company's understanding of scarcity of these natural resources, climate change strategy, carbon emission, water consumption and recycling.