Aspiag Service S.r.l. Despar Nordest · Integrated Report 2016 · Strategy and resource allocation

  • Value creation
  • The capitals
  • Strategic focus and future orientation
  • Connectivity of information

Key observations:

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 capitals that characterise its value creation process (International <IR> Framework, para. 4.56). Accordingly, firstly, these interdependencies are illustrated through a graph which connects the strategic objectives the organisation is aiming to. Then, a brief description on the four main interdependencies/trade-offs identified is provided, with the inclusion of KPIs. Furthermore, this section effectively demonstrates the connectivity of the value creation story of the organisation by linking the one on ‘Strategy and Performance’ with the one on ‘Future Outlook’.

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