• Connectivity of information
• Stakeholder relationships
• Strategic focus and future orientation

Key observations:

Atlantia provides a strategic overview spread which gives a succinct insight into the business. Covering ‘who we are’, ‘mission’, ‘group principles’, ‘governance decisions’,  ‘commitment areas and stakeholders’, ‘value creation’, ‘outcomes’ and ‘excellence in performance’ the reader is able to ascertain a top-line holistic insight into the business. Interestingly, the commitment areas to stakeholders clearly explains the focus areas of the business by stakeholder group and the excellence in performance discussion highlights a balanced insight into performance linked to the areas identified as important for the stakeholder groups.

The following spread demonstrates a real effort to embrace the IIRC’s concept of capitals and to link the stakeholder commitments to the strategic direction of the business. Atlantia includes a dedicated capitals table, which initially provides a description of each capital. Following this is an insight into the stakeholder priorities – grouped by capital and linked to the stakeholder commitment areas identified on the previous page. Specific strategic objectives are subsequently outlined for each capital along with the overall outcome which will be recognised should the priority be achieved.

Presenting the strategic objectives by capital and linking these to the stakeholder groups is an innovative and interesting way of presenting wider value creation.