Principles of Integrated Capital Assessments

Image: Luca Bravo (Unsplash)

The latest publication by Capitals Coalition, Principles of Integrated Capital Assessments, aims to support organizations in providing guidance and consistency in how to apply a capitals approach through integrated thinking. Integrating natural, social, human and produced capital considerations provides organizations with a more holistic understanding of the system in which they operate, leading to better informed decisions with benefits for nature, people and the planet.

Capitals assessments undertaken by businesses can vary and may consider single or multiple capitals. Single capital assessments focus on one particular form of capital (natural, social, or human) and multi-capital assessments look at more than one capital. However, to understand the interconnections, trade-offs and synergies between all forms of capital, integrated thinking is needed. 

The Principles of Integrated Capitals Assessments should be applied by anyone conducting a capitals assessment in order to improve the information available to inform decisions. Although focused on internal decision-making, the decisions and outcomes influenced by capitals assessments are core to effective reporting and disclosure.

Read on at Capitals Coalition

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