CHAPTER 2

Corporate Capitals

Executive Summary

Business sustainability can be beneficial to both internal and external stakeholders. Stakeholders are those who have vested interests in a firm through their investments in the form of financial capital (shareholders), human capital (HC) (employees), physical capital (customers and suppliers), social capital (society), environmental capital (the environment), and regulatory capital (government). This chapter presents all types of capitals and their integrated contribution to and effects on business sustainability.

Introduction

Traditionally, business organizations have focused on the role of financial capital in creating value for shareholders. Recent move toward and acceptance of business sustainability ...

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