Waco International · Integrated Report 2016 · Risks and opportunities

  • Connectivity of information
  • Materiality

Key observations:

Waco International’s 2016 Integrated Report shows alignment with the <IR> Framework’s guiding principles of materiality (3D) and connectivity of information (3B) when discussing risks and opportunities. The material matters discussion, including a matrix and tables, discloses information about matters that substantively affect the organisation’s ability to create value (as called for by 3.17 of the <IR> Framework). The report then shows connectivity between discussions by outlining both the ‘Specific risks opportunities and impact’ (4D) and the ‘Strategic response’ associated with each material matter. Discussing strategic responses and opportunities as well as risks shows additional alignment with 4.26 of the <IR> Framework which cites that integrated reports should include information on the organisation’s approach to risks related to material matters.

View Full Screen
page 31
page 32
page 33
page 34
page 35
page 36