As illustrated by the CD, organizations depend on different types of capitals. which are stores of value that, in one form or another, become inputs to an organization's business model (p.11 of the CD). The six capitals identified within the IR Framework developed by the.IIRC are: financial, manufactured, intellectual, human, social and relationship, and natural. However, it is important to note that the IRFramework does not require organizations to strictly adopt the six categories listed above. Rather, irrespectively of how an organization categorizes capitals for its own purposes. the types identified above are to be used as a benchmark to ensure the organization does not overlook a capital that it uses or affects.