Page 169 - ACCA P1 slides 2017-18

Integrated Reporting <IR>

Five Other Types of Sustainable Capital

• Manufactured capital - material goods, or fixed assets which

contribute to the production process e.g. tools, machines and

buildings.

• Intellectual capital - broadly be defined as the collection of all

informational resources a company has at its disposal

• Human capital - This can be described as consisting of people's

health, knowledge, skills and motivation

• Social capital - the institutions that help us maintain and develop

human capital in partnership with others; e.g. families, communities

• Natural capital - the natural assets that society has including

resources of a renewable and non renewable materials e.g. land,

water

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