Exploring metaphors of capitals and the framing of multiple capitals Challenges and opportunities for < IR >
Exploring metaphors of capitals and the framing of multiple capitals Challenges and opportunities for < IR >
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探索资本的隐喻和多重资本的框架<IR>的挑战和机遇
DOI：
10.1108/sampj-05-2015-0032
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发表时间：
2015
期刊：
影响因子：
--
通讯作者：
Coulson A
中科院分区：
文献类型：
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作者：
Coulson A
目的-本文的目的是探索资本隐喻的潜力，并描绘国际资本主义中多重资本概念的发展。 < IR > 框架，并考虑如何开发和使用它。在这样做的时候，本文讨论了这一特殊问题的贡献，在进一步发展的资本concept.Design/方法/approach的影响-作者借鉴国际综合报告理事会（IIRC）的文件，并回顾了有关资本的文献，考虑形成的比喻多个资本。这是反映后，同时认识到不同的参与作者与IIRC首都的概念。根据对地球边界、性别资本、结果-作者发现，IIRC的议程是从“金融资本市场体系”转变为“金融资本市场体系“，通过承认多种资本和综合报告和思考，建立包容性资本市场体系。需要强调的是，他们的观点并不是要呼吁仅仅用货币来衡量这些不同的资本。通过对地球边界和性别资本的研究，作者批判了资本的潜在可共享性，并使它们之间的潜在紧张关系变得可见。报告中确认了在报告多个首都时面临的一些挑战和机遇。其中包括：使用的资本术语;分析资本之间的连接;在何种程度上创造的价值（和耗尽），每个资本应货币化，并强调未来的research.Practical影响的可能性-反映在IIRC的愿景，作者使用的关键潜力的比喻，突出IIRC的愿景和理解的作用，多个资本和它们之间的潜在紧张局势。作者提供了规范的见解，需要参与的综合思维和象征意义的资本和多个capitals.Originality/value的前进方向的哲学-这是通过讨论围绕多个capitals-what是在，什么是出，如何资本的价值-隐喻将（重新）创建。通过考虑资本的概念， < IR > 并参照研究见解对此进行批评，作者试图开启关于多重资本框架的辩论。
Purpose– The purpose of this paper is to explore the potential of the metaphor of capital, and to chart the development of the multiple capitals concept in the International < IR > Framework and consider how it might develop and be used. In doing so, the paper discusses the implications of the contributions to this special issue in the further development of the capitals concept.Design/methodology/approach– The authors draw on documents of the International Integrated Reporting Council (IIRC) and review the literature on capitals to consider the formation of the metaphor of multiple capitals. This is reflected upon while recognising the varied involvement of the authors with the IIRC capitals conception. The challenges of conceiving a multiple capitals framework are critiqued with reference to empirical and theoretical contributions drawn from recognition of planetary boundaries, gendered capitals, power and intersection of capitals and important practical and conceptual insights raised by papers in this special issue.Findings– The authors find that the agenda of the IIRC is a shift from a “financial capital market system” to an “inclusive capital market system” through recognition of multiple capitals and integrated reporting and thinking. It is emphasised that their vision is not intended as a call for the measurement of these various capitals in monetary terms alone. Through insights from research on planetary boundaries and gendered capitals, the authors critique the potential communsurability of capitals and make visible potential tensions between them. Some of the challenges and opportunities when reporting on multiple capitals are recognised. These include: use of the capitals terminology; analysing connectivity between the capitals; the extent to which value created (and depleted) by each capital should be monetised and highlight possibilities for future research.Practical implications– Reflecting on the vision of the IIRC, the authors use the critical potential of the metaphor to highlight the IIRC’s vision and understand the role of multiple capitals and potential tensions between them. The authors provide normative insights into the need for engagement on the philosophies of integrated thinking and symbolism of capital and multiple capitals as the way forward.Originality/value– It is through discussions around multiple capitals – what is in, what is out, how capital is valued – that metaphors will be (re)created. By considering the notion of capital in < IR > and critiquing this with reference to research insights, the authors seek to open up debate on the framing of multiple capitals.