The integrated reporting movement asked that businesses make relationships part of their reporting. International Integrated Reporting Council (IIRC) guidance suggests that a company’s public report should include information about six forms of “capital,” including social capital, which focuses on “institutions and relationships.”
South Africa: Leading Integrated Reporting
“Business and society must come to a place of agreement on how businesses create value,” said Ansie Ramalho of the Institute of Directors in Southern Africa.
In response, the Network for Business Sustainability South Africa asked scholars to conduct a systematic review of social capital research. With direction from a Guidance Committee of business leaders, researchers Moses Acquaah, Kwasi Amoako-Gyampah, and Nceku Q. Nyathi reviewed and synthesized 314 studies.