Which of the following is NOT a type of common capital?

Financial capital is typically associated with the monetary resources that a company can use to fund its operations and investments. It encompasses aspects such as cash, stocks, bonds, and any other financial assets, which are crucial for the functioning of a business but do not fall under the broader definitions of common capital types like natural, human, or social capital.

Natural capital refers to the world's stock of natural assets, including geology, soil, air, water, and all living things. Human capital represents the skills, knowledge, and experience possessed by an individual or population, which can be leveraged for economic growth and productivity. Public infrastructure relates to basic physical systems and facilities that support a community, such as transportation networks, communications systems, sewage, water, and electric systems, which contribute to a society's economic functioning.

These three forms—natural, human, and public infrastructure capital—are foundational to sustainability accounting, as they focus on long-term benefits and the value derived from non-financial resources. Financial capital, in contrast, is transactional and linked to immediate financial performance without necessarily reflecting the sustainability or value derivation from non-monetary resources.