Financial Capital (11 items) |
Manufactured Capital (12 items) |
Intellectual Capital (13 items) |
Short-term debtLong-term debtReservesShare capitalShare premiumGeneral reservesSpecial purpose reservesAsset replacement reserveIndustry grantsGovernment grantsLocal authority grants |
Owner-occupied buildingsInvestment property: buildingsLeased buildingsOwner occupied warehouseInvestment property: warehouseLeased warehouseOwner occupied property, plant & equipmentInvestment property: property, plant & equipmentLeased property, plant & equipmentProduction equipment and tools: ownedProduction equipment and tools: leasedInfrastructure (such as roads, ports, bridges and waste and water treatment plants) |
PatentsCopyrightsSoftwareRightsLicensesTacit knowledgeSystemsProceduresProtocolsKnowledge transferBrandReputationGoodwill |
Human Capital (18 items) |
Social and Relationship Capital (15 items) |
Natural Capital (14 items) |
Learning and developmentCareer pathwayCertificationHuman rightsUnderstand, develop and implement an organizational strategyProcess improvementsLeadership skillsManagerial skillsCollaboration skillsReduction of employee turnoverLabour and management relationsOccupational health and safetyDiversityEqual opportunityTalent pipeline from universities (local and abroad)Top management talent pipeline (from internal staff)Joint venture between industry and universities |
Shared normsCommon values and behavioursKey relationships with stakeholdersAn organisation’s social license to operateCommunity associationCommunity watchdogMarket shareCustomer lists and contactsAnti-corruptionAnti-competitive behaviorCustomer health and safetyCustomer privacyNon-discriminationFreedom of associationIndigenous rights |
AirWaterLandForestsMaterialsMineralsEnergyBiodiversityEcosystem healthEmissionsEffluentsWasteOil reservoirsRenewable energy from solar systems and hydroelectric dam |