• The capitals
• Connectivity of information

Key observations:

Wipro’s Annual Report for FY2019-20 explains the company’s performance for the year in detail in the ‘Management & Board Reports’ chapter. The chapter is divided into five sections, with each section dedicated to explaining Wipro’s performance relating to one of the five capital inputs and outputs identified in Wipro’s explanation of the business model, demonstrating connectivity of information between content elements (para. 3.8 of the International <IR> Framework). It also ensures that the explanation of how Wipro’s business uses and impacts different capitals (para. 2.10-2.14 of the International <IR> Framework) is central to the report.

The report also includes a table showing the inter-relatedness that Wipro identifies among its capital inputs and outputs, thereby touching on the interdependencies and trade-offs between the capitals (para. 3.8 of the International <IR> Framework).