nature capital

问题如下：

According to the International Integrated Reporting Council (IIRC) framework, which of the following is classified as natural capital?

选项：

A.Biodiversity

B.Infrastructure

C.Key stakeholder relationships

解释：

A is correct because "natural capital – all renewable and non-renewable environmental resources and processes that provide goods or services that support the past, present or future prosperity of an organisation. This includes: biodiversity and eco-system health."

B is incorrect because infrastructure is considered as manufactured capital. "Manufactured capital … including: infrastructure (such as roads, ports, bridges, and waste and water treatment plants)"

C is incorrect because key stakeholder relationship is considered as social and relationship capital. "Social and relationship capital … These include: key stakeholder relationships, and the trust and willingness to engage in an organisation that has developed and strives to build and protect with external stakeholders."