Yakub02
Banned
Strategic focus and future orientation Connectivity of information Stakeholder relationships .
An integrated report should provide insight into the organisation's strategy, and how that relates to its ability to create value in the short, medium and long term and to its use of and effects on the capitals.
An integrated report should show a holistic picture of the combination, interrelatedness and dependencies between the factors that affect the organisation's ability to create value over time.
An integrated report should provide insight into the nature and quality of the organisation's relationships with its key stakeholders, including how and to what extent the organisation understands, takes into account and responds to their legitimate needs and interests.
Materiality An integrated report should disclose information about matters that substantively affect the organisation's ability to create value over the short, medium and long term Conciseness.
An integrated report should be concise. Reliability and completeness Consistency and comparability An integrated report should include all material matters, both positive and negative, in a balanced way and without material error.
The information in an integrated report should be presented on a basis that is consistent over time and in a way that enables comparison with other organisations to the extent it is material to the organisation's own ability to create value over time
An integrated report should provide insight into the organisation's strategy, and how that relates to its ability to create value in the short, medium and long term and to its use of and effects on the capitals.
An integrated report should show a holistic picture of the combination, interrelatedness and dependencies between the factors that affect the organisation's ability to create value over time.
An integrated report should provide insight into the nature and quality of the organisation's relationships with its key stakeholders, including how and to what extent the organisation understands, takes into account and responds to their legitimate needs and interests.
Materiality An integrated report should disclose information about matters that substantively affect the organisation's ability to create value over the short, medium and long term Conciseness.
An integrated report should be concise. Reliability and completeness Consistency and comparability An integrated report should include all material matters, both positive and negative, in a balanced way and without material error.
The information in an integrated report should be presented on a basis that is consistent over time and in a way that enables comparison with other organisations to the extent it is material to the organisation's own ability to create value over time
