• The capitals
• Consistency and comparability

Key observations:

In describing its business model, Redefine Properties clearly articulates, through a graph, which are the inputs it relies on also in terms of ‘availability, quality and affordability of capitals’ (paragraph 2.23 of the International <IR> Framework), business activities, outputs and outcomes. Outcomes are illustrated via quantitative and comparable information (against previous year), outlining if value has been created, preserved or eroded (paragraph 2.25 of the International <IR> Framework).