· Organisational overview and external environment

  • Materiality

Key observations:

The section identifies the matters that substantively affect the organisation’s ability to create value, specifically the materiality determination process as described in the <IR> Framework’s section 3.18. It describes the process and content of the stakeholder surveys used to identify material matters, reflecting the critical role of key stakeholders in the identification process as described in section 3.22 of the <IR> Framework. The section thereafter describes how the importance of the material matters were determined and who was involved in this process, as specified in section 3.24 and 3.28.

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