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  1. Basis of presentation

    ACCA's discussion of stakeholder engagement and materiality serves a dual purpose of describing the organization's materiality determination process and evaluating stakeholder feedback on its overall integrated reporting process.  ACCA identifies its key stakeholder groups and provides a brief overview of each group and its relevance to the ongoing viability of the organization.  The evaluation of…

  2. Basis of presentation

    The overview of Schiphol’s approach to corporate responsibility emphasizes that creating value for the company’s stakeholders is integral. The report goes on to explain the complexity of divergent stakeholder needs, and how the company manages stakeholder engagement through policies and activities. Additionally, the report identifies the company’s target stakeholders for the Annual Report, addresses how…

  3. Basis of presentation

    OJSC Atomenergomash's Integrated Report thoroughly covers the steps taken to determine the reporting content which is material to the company and its stakeholders. Notably, the company has several personnel responsible for this process, namely the strategic development department, the public reporting committee, internal audit, audit committee and stakeholder committee. In each department and committee fair…

  4. Basis of presentation

    The report deals with suggestions from the company’s stakeholders on a wide range of business issues in an open manner. The company’s responses to these suggestions are then also discussed. The suggestions include reporting about the progress of the critical project, managerial system changes as a result of restructuring, and risks associated with political circumstances….

  5. Basis of presentation

    This section aligns with Paragraph 4.42 of the International <IR> Framework by providing a brief description of the process for identifying material items. Page 20 opens with a bulleted summary of resources consulted during the materiality determination process. The report goes on to present and explain Eskom’s “Stakeholder Materiality Matrix”, which maps issues based on…

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