This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Applying the Integrated Reporting concept of "capitals" in the banking industry

  • IIRC (International Integrated Reporting Committee) Image

Sep 07, 2015

On September 7, 2015, the International Integrated Reporting Council (IIRC) released a paper, written on behalf of the Integrated Reporting <IR> Banking Network, that analyzes the application of the multi-capitals approach in the IIRC framework for integrated reporting in the banking sector. The paper also aims at providing industry specific guidance on the application of <IR>.

The capitals are one of the three fundamental concepts underpinning <IR>. They are the resources and the relationships used and affected by the organisation, which are identified in the <IR> Framework as financial, manufactured, intellectual, human, social and relationship, and natural capital.

Review the paper on the IIRC's Web Site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.