Social and relationship capital
Social and relationship capital concerns the relationships, trust and shared practices that support activity and cooperation in integrated reporting. It can help explain access to customers, suppliers, communities and other partners. Its contribution depends on the quality of those relationships, not merely the number of contacts.
Worked example
A supplier’s willingness to share information helps a business respond to disruption. The report explains how trust and cooperation affect resilience.
Common mistake
Do not confuse social capital with share capital or assume favourable publicity establishes strong underlying relationships.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | SBL | Direct | September 2026–June 2027 |