• Conciseness
• Consistency and comparability
• Materiality
• Strategic focus and future orientation

Key observations:

Rio Tinto clearly identifies the key achievements and priorities for the coming year in relation to non-financial issues as part of the overall strategy. Materiality for the business is defined in relation to non-financial matters and Rio Tinto then proceed to explain the company's overall approach to those matters identified as material.

Rio Tinto also identifies the goals and targets for the coming year, indicating how the business has performed year-on-year on each of these matters. To demonstrate the overall performance of the business, Rio Tinto has also provided data on key metrics for the last five years.