· Business model

  • Conciseness
  • Connectivity of information
  • Strategic focus and future orientation

Key observations:

Fibria presents a simplified version of the company's business model which aims to facilitate understanding regarding the 'connection between financial and non-financial performance'. The model firstly identifies the inputs, indicating the key capitals involved in the manufacturing of Fibria's products. Fibria then highlight the activities which turn the inputs into outcomes, before identifying what the impacts of the overall process are.

Fibria attributes the presentation of the business model to their reporting to the IIRC with the following note:  'following the proposal by the IIRC that organizations should demonstrate that 'integrated disclosure must address the relevant externalities affecting the company, as well as resources and relationships used and affected, and how the business model interacts with externalities and the resources and relationships to create and maintain value over time'.

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