In addition to the Financial Capital, the Integrated Reporting examines five additional capitals that should guide an organisation's decision-making and long-term success. Which are these five additional capitals ?

Integrated reporting is a concept that has been created to better articulate the broader range of measures that contribute to long-term value and the role, organisations play in society. Central to this is the proposition that value is increasingly shaped by factors additional to financial performance, such as reliance on the environment, social reputation, human capital skills and others. This value creation concept is the backbone of integrated reporting. In addition to financial capital, integrated reporting examines five additional capitals that should guide an organisation's decision-making and long-term success – its value creation in the broadest sense. They are - Manufactured capital: Manufactured capital is seen as human-created, production-oriented equipment and tools. Intellectual capital: It is a key element in an organization's future earning potential, investment in R&D, innovation, human resources and external relationships, which can determine the organization's competitive advantage. Human capital: It is generally understood to consist of individual's capabilities and the knowledge, skills and experience of the company's employees and managers as they are relevant to the task at hand as well as the capacity to add to the reservoir of knowledge, skills and experience. Social and relationship capital: Social and relationship capital may include relationships within an organization, as well as those between an organization and its external stakeholders, depending on where social boundaries are drawn. Natural capital: It may be defined as any stock of natural resources or environmental assets such as soil, water, and atmosphere, ecosystems which provide a flow of useful goods or services now and in the future.