· Organisational overview and external environment

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

Key observations:

CLP provides an insightful overview of how the Annual Report has been structured, demonstrating the critical relationships which exist between the various elements contained in the Report. Interestingly, CLP have used the six content elements of the IIRC framework to structure the report and the content elements state that this is in order to allow 'investors and stakeholders to assess CLP's long-term prospects in a clear, concise and connected format'. The company goes onto explain that these elements 'taken together, are designed to give you a coherent and integrated picture of CLP and to demonstrate our ability to create value now and in the future'.

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