• Connectivity of information
• Materiality
• Stakeholder relationships

Key observations:

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 material issues on pages 24-25 uses an innovative spiral graph to highlight the relative importance of each issue to internal stakeholders as well as external stakeholders.  The feedback from this assessment was used to shape the report in terms of content and presentation.

ACCA also includes feedback from stakeholders regarding the organization's ability to incorporate the guiding principles in the <IR> Framework.  While the feedback from stakeholders was very positive overall, several suggestions for improvement and related action items are included to underscore the organization's pursuit to improve reporting and address its stakeholders' needs.