ICAEW SE · Chapter 1 · Question 8 of 13
Under the six-capitals model used in integrated reporting, which pairing of item and type of capital is correct?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: A) Trust built with local communities and suppliers: social and relationship capital
Explanation
The six capitals are financial, manufactured, intellectual, human, social and relationship, and natural. Trust and relationships with communities and suppliers are social and relationship capital. In-house software is intellectual capital, cash is financial capital, and employees' motivation and capabilities are human capital.
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