· Business model

  • The capitals
  • Conciseness
  • Connectivity of information

Key observations:

Itaú Unibanco provides a clear insight into the company’s capitals. To guide readers, the report uses navigation icons, which represent the company’s capitals throughout.  The report also provides its own interpretation of the six capitals, based on the International <IR> Framework, and the relation of those capitals to the organization’s business model. Each features a dedicated section offering contextual information, key statistics and a succinct explanatory narrative.

Relatively few organizations explain the role of manufactured capital in value creation (pages 40-41).  Itaú Unibanco offers a useful overview of the organization’s branch infrastructure, a progress update on the company’s new data center and installation of biometric readers at all branches. From this, report readers gain an appreciation of how upgrades to manufactured capital position the company for the long term.

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