• Stakeholder relationships

Key observations:

DIMO's governance section shows the relationship between the company’s governance standards ('key conformance aspects') and different aspects of its value creation (para. 4.9 of the International <IR> Framework). It lists the codes, frameworks, and systems that move the operational aspects of governance beyond mere compliance (point five of para. 4.9 of the International <IR> Framework), and influence and monitor DIMO's strategic direction and risk management (point four of para. 4.9 of the International <IR> Framework).

DIMO achieves this concisely using a table, establishing the links to various <IR> concepts including value creation (including reference to material aspects relating to value creation) (section 2B of the International <IR> Framework) and stakeholder relationships (section 3C of the International <IR> Framework). For each aspect of value creation, DIMO discloses the expectations of conformance and identifies the system, standard, and/or committee that is met/responsible for ensuring conformance.