• Value creation
• Materiality

Key observations:

In accordance with para. 1.20 of the International <IR> Framework, the report includes a statement illustrating the responsibility of those charged with governance for the integrated report as well as the involvement of the Board of Directors, through its Committees, and the Board of Statutory Auditors in the preparation and presentation of the document. It also concludes that it aligns with the International <IR> Framework.