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CAPITALS - Integrated Reporting

1 CAPITALSBACKGROUND PAPER FOR <IR>2 CAPITALS BACKGROUND PAPER FOR <IR>The Technical Task Force of the International Integrated Reporting Council (IIRC) established a Technical Collaboration Group (TCG) to prepare this Background Paper for <IR>. The TCG was coordinated by the lead organizations with input from participants from a range of disciplines and countries. This paper reflects the collective views of TCG participants, not necessarily those of their organizations or the IIRC. The IIRC considered interim findings from the TCG when preparing the Prototype Framework released in November 2012, and is further considering this paper in developing a Consultation Draft of the International Integrated Reporting (<IR>) Framework. This paper provides background information that will assist stakeholders when responding to the Consultation Draft.

16 5A Financial capital and manufactured capital in financial reporting 16 5B Other capitals in financial reporting 17 5C Natural capital, social and relationship capital, and human capital 18 5D Intellectual capital 19 5E Other experiences from the IIRC Pilot Programme 20 6. Other issues and areas for further development

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