• Materiality

Key observations:

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 (in response to paragraph 1.20 of the <IR> Framework) and the supporting assurance approach to the information contained in the report. The “material stakeholder matters” section provides more detail on the process followed, together with a table showing each material matter and their impact on value creation and timeframe of impact.