Coca-Cola Hellenic Bottling Company · Integrated Report 2016 · Risks and opportunities

  • Connectivity of information
  • Materiality

Key observations:

Coca-Cola Hellenic’s (CCH’s) 2016 Integrated Report publishes a thorough and unique discussion which combines the <IR> Framework’s guiding principle of ‘materiality’ with the content element of ‘risks and opportunities’. Summary narrative succinctly discusses the potential impacts that CCH’s material issues and risks could have on the company’s value creation prospects, before the section delves further into risk management – a discussion which also hosts a risk heat matrix. Further tables then demonstrate connectivity (3B in the <IR> Framework) by linking each principal risk with material issues.

Further discussions in this section then examine CCH’s approach to materiality (3D in the <IR> Framework). This includes information on CCH’s materiality determination process (3.18-3.20 of the <IR> Framework) and the company’s strategic response to addressing material issues, thereby demonstrating strategic focus and future orientation (3.4-3.5).

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