The pool of funds that is:
- available to an organization for use in the production of goods or the provision of services
- obtained through financing, such as debt, equity or grants, or generated through operations or investments

Manufactured physical objects (as distinct from natural physical objects) that are available to an organization for use in the production of goods or the provision of services, including:
- buildings
- equipment
- infrastructure (such as roads, ports, bridges, and waste and water treatment plants)
Manufactured capital is often created by other organizations, but includes assets manufactured by the reporting organization for sale or when they are retained for its own use.

Organizational, knowledge-based intangibles, including:
- intellectual property, such as patents, copyrights, software, rights and licenses
- “organizational capital” such as tacit knowledge, systems, procedures and protocols

People’s competencies, capabilities and experience, and their motivations to innovate, including their:
- alignment with and support for an organization’s governance framework, risk management approach, and ethical values
- ability to understand, develop and implement an organization’s strategy
- loyalties and motivations for improving processes, goods and services, including their ability to lead, manage and collaborate

The institutions and the relationships within and between communities, groups of stakeholders and other networks, and the ability to share information to enhance individual and collective well-being. Social and relationship capital includes:
- shared norms, and common values and behaviours
- key stakeholder relationships, and the trust and willingness to engage that an organization has developed and strives to build and protect with external stakeholders
- intangibles associated with the brand and reputation that an organization has developed
- an organization’s social license to operate

All renewable and nonrenewable environmental resources and
processes that provide goods or services that support the past, current or future prosperity of an organization. It includes:
- air, water, land, minerals and forests
- biodiversity and eco-system health

The organization’s mission, vision and essential context including:

- culture, ethics and values
- ownership and operating structure
- principal activities and markets
- competitive landscape and market positioning
- position within the value chain
- key quantitative information (e.g., number of employees, revenue and number of countries in which the organization operates)
- significant factors affecting the external environment and the organization’s response
- significant factors affecting the external environment include aspects of the legal, commercial, social, environmental and political context that affect the organization’s ability to create value in the short, medium or long term.

How matters like the following link to the organization’s ability to create value:

- leadership structure, including the skills and diversity of those charged with governance
- processes used to make strategic decisions and establish and monitor the organization’s culture, including its attitude to risk and mechanisms for addressing integrity and ethical issues
- particular actions those charged with governance have taken to influence and monitor the strategic direction of the organization and its approach to risk management
- how the organization’s culture, ethics and values are reflected in its use of and effects on the capitals.

Description of the system used to transform inputs, through business activities, into outputs and outcomes that aims to fulfil the organization’s strategic purposes and create value over the short, medium and long term.

Specific risks and opportunities that affect the organization’s ability to create value over the short, medium and long term and how the organization is dealing with them.

- the organization’s short, medium and long term strategic objectives
- the strategies it has in place, or intends to implement, to achieve those strategic objectives
- the resource allocation plans it has to implement its strategy
- how it will measure achievements and target outcomes for the short, medium and long term

Extent the organization has achieved its strategic objectives for the period and its outcomes in terms of effects on the six capitals.

Expectations, aspirations and intentions. Expectations about the external environment in the short, medium and long term and impact on the organization. How the organization is equipped to respond to critical challenges and uncertainties likely to arise.