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Integrated Reporting and the 6 capitals

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBL Exams › Integrated Reporting and the 6 capitals

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Ken Garrett.
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  • June 2, 2021 at 4:41 pm #622815
    azamali
    Member
    • Topics: 13
    • Replies: 33
    • ☆

    Hello sir,
    There are often questions in the paper regarding the use of the IR framework. But how can we properly understand when we have to focus on the 6 main capitals, and we have to give general benefits of the reporting framework

    for eg, Smartwear From 2019 has a question asking to make a briefing note, but it doesn’t specify the 6 Capitals,just states to explain how it provides more relevant info to shareholders about long term value creation

    Any help is much appreciated

    June 2, 2021 at 6:33 pm #622822
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10197
    • ☆☆☆☆☆

    I suppose that if you don’t mention the six capitals you might find there is not a lot to say in your explanation. The six capitals widen the criteria for success and obtaining success beyond just money. For example, intellectual capital, though not appearing in traditional financial statements will be vital for the long-term success of many businesses.

    In out notes pages 33 to 35 give a succinct description of what integrated reporting tries to do.

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