Which capital in Integrated Reporting relates to people and knowledge, including skills and capacities of employees?

• A. Human
• B. Financial
• C. Natural
• D. Intellectual

Answer: (A)

In Integrated Reporting, value creation is described through six capitals, including Human capital. The capital that relates to people and knowledge, including the skills and capacities of employees, is Human capital. It encompasses the competencies, experience, abilities, health, safety, motivation, leadership, and the overall capability of the workforce, as well as how the organization develops and utilizes these assets through training, development, and wellbeing initiatives. While Intellectual capital covers knowledge assets like know-how, processes, and IP, it is distinct from the people themselves. Since the question focuses on the people and their capabilities within the organization, Human capital is the best fit.