Miger Ltd. is a multinational corporation that prides itself on sustainable business practices and holistic value creation. During a recent board…

There are 6 Cs of Integrated Reporting – also known as 6 capitals: (i) Financial Capital: Pool of funds that is available to the organization for use in the production of goods or provision of services.Obtained through financing, such as debt, equity, or grants, or generated through operations or investments. (ii) Manufactured Capital: Seen as human-created, production-oriented equipment and tools.Available to the organization for use in the production of goods or the provision of services, including buildings, equipment, infrastructure (such as roads, ports, bridges & waste, and water treatment plants). (iii) Natural Capital: Is an input to the production of goods or the provision of services.An organization's activities also impact, positively or negatively, on natural capital.Includes water, land, minerals and forests, biodiversity, and ecosystem health. (iv) Human Capital: People's skills and experience, their capacity, and motivations to innovate, including their: Alignment with and support of the organization's governance framework & ethical values such as its recognition of human rights.Ability to understand and implement an organization's strategy.Loyalties and motivations for improving processes, goods, and services, including their ability to lead and to collaborate. (v) Social Capital: Institutions and relationships established within and between each community, group of stakeholders and other networks to enhance individual and collective well-being. Includes: Common values and behaviour.key relationships, the trust and loyalty that an organization has developed and strives to build and protect with customers, suppliers, and business partners.an organization's social license to operate. (vi) Intellectual Capital: Key element in an organization's future earning potential, with a tight link and contingency between investment in R&D, innovation, human resources, and external relationships, which can determine the organization's competitive advantage. Asia Pacific region continues to dominate in presenting sustainability data in annual reports. Approximately 60% of Companies reporting in 2022. Integrated reporting is strong in the Middle East.