Integrated Reporting Example

Financial

Funds available for use in production or service provision, obtained through financing or generated through operations

Manufactured

Manufactured physical objects used in production or service provision; including buildings, equipment and infrastructure

Human

Skills, experience and motivation to innovate:                                                                                                      

 – Alignment and support for an organisation’s governance framework and ethical values

–  Ability to understand and implement organisation’s strategies                                          

 – Loyalties and motivations for improvements                                                                          

Intellectual

Intangible assets, providing competitive advantage:                                                            

– Patents, copyrights, software and organisation systems

– Brand and reputation                                                            

Natural

Inputs to goods and services, and natural environment on which an organisation’s activities have an impact:

– Water, land, minerals and forests                                                         

                            – Biodiversity and health of eco – systems                                                                         

Social

The institutions and relationships established within and between each community, stakeholder group and network to enhance individual and collective wellbeing.

 Includes an organisation’s social license to operate.