• The capitals
• Consistency and comparability

Key observations:

In describing how the organisation creates value through the use of the six capitals, MTN concisely illustrates in its business model the key inputs for each capital, the business activities that underpin its vision, purpose and strategy, the outputs and the outcomes achieved. Then, in a table, the key capital inputs and outcomes for each capital are quantified and compared to the numbers achieved in the previous year. Finally, in the same table, a detailed description of the activities implemented and of the trade-offs that exist between the results achieved for each capital are presented, as aligned with paragraph 4.56 of the International <IR> Framework.