Pretium or Simulans? Mapping of the capital indicators and their relationship towards value within the Integrated Report Framework.

Value creation is a key concept within Integrated Reporting (IR). Within the IR Framework six possible capital indicators have been given without any in-dept mapping and/or operationalization. This master thesis will propose several mapping models in the area of financial capital, manufactured capital, intellectual capital, human capital, social/relational capital and nature capital. What is shown in this paper is that the inter-connectivity of the variables plays a pivotal role due to the fact that non-financial information can severely influence financial information. The operationalization therefore allow this mutualistic relationship.