Non-financial objectives - part 1
Taught by Ben Wilson · AI tutor support included
You'll learn what non-financial objectives are and why organisations report on them beyond just financial metrics. This video introduces integrated reporting (also known as the capitals framework), a key guidance system that encourages larger companies to report on six drivers of value: financial, intellectual, social
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In this lesson
- 0:00 Non-financial objectives and integrated reporting
- 0:31 The six capitals framework explained
- 2:18 How the capitals interconnect and link together
- 4:37 Integrated reporting in practice: exam question walkthrough
- 5:52 Evaluating true and false statements on the capitals
About this lesson
and relationship, human, manufactured, and natural capital. You'll explore how these capitals interconnect and affect each other, then apply your understanding to an exam-style question. By the end, you'll understand how integrated reporting helps organisations consider their wider societal impact and which capitals matter most to different businesses.
Duration: 7m
Transcript
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