United Utilities · Integrated Report 2017 · Governance

  • Value creation
  • Connectivity of information

Key observations:

United Utilities make a clear link between governance (4B of the <IR> Framework) and value creation (a fundamental concept of <IR>) in their 2017 Corporate Governance Report. The report includes tables which summarise a number of board activities over the past year through concise bullet points for seven overarching topics (such as ‘leadership and employees’ and ‘strategy’). Each of these activities are then cross-referenced to earlier discussions in the report through page references and linked to strategic objectives through icons.

Linking board activities to earlier discussions and strategic objectives satisfies the <IR> Framework’s call for integrated reports to show how the organisation’s governance structure supports the company’s ability to create value in the short, medium and long-term (4.8). Through the page references and icons included in the tables, connectivity between content elements (governance and strategy) is also demonstrated (3.8).

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