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Integrated Reporting: The Capitals and Value Creation

Organizations depend on various forms of capital for success. “Capitals” are the resources an organization uses in producing and providing products and services. The capitals are stocks of value that are increased, decreased, or transformed by the activities and outputs of the organization. The Framework discusses six capitals. Value creation is the process of creating outputs that are more valuable than the inputs used to create them. An organization’s business activities and outputs create value over time. An organization’s ability to create value for itself enables financial returns to the providers of its financial capital. https://www.hockinternational.com/