Garanti BBVA’s Integrated Annual Review has a system combining icons with links to related information both outside and within the report, including related audio information. This system is an easy way for Garanti to demonstrate the connectivity among different information within the report (para. 3.6 of the International <IR> Framework) as well as outside the…
Archives
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Basis of presentation
Pg 2 of Eskom’s report aligns with paragraph 4.42 of the <IR> Framework by providing a brief overview of its approach to materiality, with reference to the section on material matters on pg 27. The “about this report” section provides insight into the reporting boundary and frameworks used, as well as the Board’s responsibility statement…
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Basis of presentation
Nedbank Group publish a succinct yet informative ‘About our Integrated Report’ discussion which aligns with para. 4H of the International <IR> Framework – basis of preparation and presentation. The discussion begins by covering the scope and boundary of reporting (4.43-4.46) and moves onto summarising key aspects of Nedbank’s value creation process (a fundamental concept of…
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Basis of presentation
The section on determining the content of the report provides information on the various consultations that have informed this process, including community and member engagement, a survey of members, as well as the Board and executive discussions on business strategy. This information reflects the basis of preparation and presentation requirements of section 4.40 of the…
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Basis of presentation
ASE Group’s report includes a two page spread that provides details of the standards and regulatory requirements that the report adheres to. The section lists the international standards it reports to, the laws and regulations it abides to, as well as the internal regulatory documents. It clearly outlines the scope of the report and defines…
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Basis of presentation
ASE Group’s report includes a two page spread that provides details of the standards and regulatory requirements that the report adheres to. The section lists the international standards it reports to, the laws and regulations it abides to, as well as the internal regulatory documents. It clearly outlines the scope of the report and defines…
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Basis of presentation
ROSATOM’s 2014 Annual Report includes a separate section towards the end of the report that discusses some general information about the report and the process used to determine the content included in the report. This section opens by addressing the various standards and regulations used in preparing the report, including the IIRC’s <IR> Framework and…
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Basis of presentation
The discussion of 'non-financial information' on pages 90-91 of the report identifies and summarizes the various reporting frameworks and standards that Ferrovial has used in preparing its Integrated Annual Report. These include: the International <IR> Framework, the AA1000 Standard, and GRI Guidelines. Additionally, the discussion of 'Information Scope' on page 91 speaks to the reporting…
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Basis of presentation
The EnBW Annual Report contains a section on the "Basis for the presentation of the report." This brief discussion includes (1) an overview of the organization's materiality determination process, (2) commentary on the reporting boundary, and (3) reference to the significant frameworks and methods used to quantify and evaluate material matters. The use of links…
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Basis of presentation
The "About this report" section of Achmea's 2014 Annual Report contains information about the overall reporting process and presentation of information in the report. The stated objective of the company's annual report is to provide a holistic overview of the organization, demonstrating links between its strategy, governance and the social and economic context in which…