ABC Ltd is a manufacturing company that specialises in the production of electronic devices. The company operates on a global scale and has a diverse range of stakeholders, including customers, suppliers, employees, shareholders, and the local communities where it operates. ABC Ltd's Corporate Social Responsibility (CSR) report highlights its commitment to various areas of corporate social responsibility. The report includes information on the company's environmental initiatives, such as reducing greenhouse gas emissions, implementing waste reduction programs, and promoting the use of sustainable materials in its manufacturing processes. Additionally, the report outlines the company's efforts to ensure the health, safety, and well-being of its employees, including workplace safety programs and employee development initiatives. In terms of social responsibility, ABC Ltd actively engages with local communities through philanthropic activities, volunteer programs, and partnerships with non-profit organizations. The report also emphasises the company's commitment to ethical business practices, including fair trade and responsible sourcing. However, the report lacks detailed information on certain aspects, such as the company's approach to intellectual capital and the management of its relationship with stakeholders. It is your task to critically evaluate the CSR report based on the six capitals of integrated reporting and propose recommendations for improvement. 

1. REQUIRED:
2. 1. Critically evaluate ABC Ltd's CSR reporting based on the six capitals of integrated reporting (financial, manufactured, intellectual, human, social, and relationship).  
3. 2. Propose recommendations for improving ABC Ltd's CSR strategy, considering the identified CSR ethical issues.