Integrated reporting makes it possible to combine material information pertaining to an organization’s strategy, approach to management, performance and future prospects in a way that reflects the financial, social and environmental context of an organization’s operations. The report depicts its approach to creating value over time while using the capital available to it. Capital is a resource which the organization can access and use to create value. Legally, however, it does not have to belong to the organization.
IIRC distinguishes the following six types of capital:
“An organization should portray value creation from the perspective of inputs, outputs and outcomes.”
Source: <IR>framework, International Integrated Reporting Council