As aligned with the view that “value created by an organization over time manifests itself in increases, decreases or transformations of the capitals caused by the organization’s business activities and outputs” (International <IR> Framework, para. 2.4), in its 2016 Integrated Report Aspiag Service S.r.l. – Despar Nordest clearly identifies and outlines the complex interdependencies between…
Archives
-
Business model
The section “Value Creation Process” (p18-19) illustrates clearly how material capitals are transformed through GS E&C’s business model into tangible value for the company and its key stakeholders (International <IR> Framework section 2D). An additional layer “Sustainability trends” has been added to the illustration providing greater context about the societal drivers affecting the organization’s use…
-
Business model
The section “Value Creation Process” (p. 18-19) illustrates clearly how material capitals are transformed through GS E&C’s business model into tangible value for the company and its key stakeholders (International <IR> Framework section 2D). An additional layer “Sustainability trends” has been added to the illustration providing greater context about the societal drivers affecting the organization’s…
-
Risks and opportunities
The Duchy of Cornwall’s 2017 Integrated Annual Report contains a discussion on The Duchy estate’s most material risks, integrating information on strategy and the resources and relationships (capitals) that are affected, as called for in 4.24 of the <IR> Framework. Five risks are highlighted, each with a description and a summary of how The Duchy…
-
Performance
Mediclinic’s 2017 Annual Report publishes a detailed materiality discussion and highlights that the Integrated Reporting framework was used, alongside GRI, during the materiality assessment. This aligns with 4.47 of the <IR> Framework which calls for a summary of the frameworks used when evaluating material matters. An infographic initially illustrates how each of the six <IR>…
-
Outlook
Itau Unibanco’s 2016 Integrated Report demonstrates strong connectivity when linking material issues to both the six capitals and the organisation’s stakeholders. The report initially outlines the company’s approach to materiality (paras. 3.17-3.28 of the International <IR> Framework), explaining how Itau Unibanco identify, prioritise, validate and evaluate individual themes. A subsequent matrix then depicts the level…
-
Business model
Anglo American’s ‘How we create shared value’ business model in their 2016 Annual Report demonstrates many key traits of the <IR> Framework. The section opens with a summary discussion and infographic which provide context for the model and outline Anglo American’s strategic advantages. As per 4.13 of the <IR> Framework, the model’s diagram connects the…
-
Performance
The section of Iberdrola’s Integrated Report 2017 titled “Our Assets” describes how its resources have been managed in order to create value. The assets accord with the categories and description of the six capitals suggested by the fundamental concept “The Capitals” (International <IR> Framework, para. 2.15). Information is provided for each of the capitals through…
-
Performance
The performance summary section gives a good overview using an interactive visual with various key performance indicators against a range of elements, which can be aligned to all of the capitals as described in the International <IR> Framework, para. 2.15.
-
Performance
The strategy of American Electric Power is summarized in a message from the Chairman, focusing around three key areas: building infrastructure and technology to give customers choice about how they use energy; supporting strong communities with economic development opportunities; and providing investors sustainable shareholder returns. The Chairman's message then gives a summary of the company's…