The primary purpose of an integrated report is to explain to financial capital providers how an organisation creates value over time. The best way to do so is through a combination of quantitative and qualitative information, which is where the six capitals come in. The capitals are stocks of value that are affected or transformed by the activities and outputs of an organisation. An organisation’s business model draws on various capital inputs and shows how its activities transform them into outputs.

Similarly, investors – as providers of financial capital – should seek to understand how the six capitals, or stocks of value, are affected or transformed by the activities and outputs of an investee company and/or investment portfolio.

Six Capitals Advisory partners with investors – such as retirement funds, fund managers and investment consultants – to create and sustain value for their clients, beneficiaries and broader society. We believe that through these efforts, investors can help to shape companies that will lead to a more prosperous and equitable society.