Discuss in brief: (c) 'The Capital' in Corporate Sustainability Reporting Frameworks.

An integrated report aims to provide insight about the resources and relationships used and affected by an organization - these are collectively referred to as "the capitals" in sustainability reporting. It also seeks to explain how the organization interacts with the external environment and the capitals to create value over the short, medium and long term. The capitals are stocks of value that are increased, decreased or transformed through the activities and outputs of the organization. They are categorized in this Framework as financial, manufactured, intellectual, human, social and relationship, and natural capital, although organizations preparing an integrated report are not required to adopt this categorization or to structure their report along the lines of the capitals. The ability of an organization to create value for itself enables financial returns to the providers of financial capital. This is interrelated with the value the organization creates for stakeholders and society at large through a wide range of activities, interactions and relationships. When these are material to the organization's ability to create value for itself, they are included in the integrated report.