• Conciseness
• Connectivity of information
• Materiality
• Stakeholder relationships
• Strategic focus and future orientation

Key observations:

Hyundai Engineering and Construction produce an all encompassing sustainability report with specific sections for each issue which are material to the company, each detailed with individual strategies that form part of the company's sustainability strategy. There are also links to the financial impact of these strategies which demonstrate the integration of the financial and non-financial reporting issues.

These pages set up the report, detailing the process involved in recognising the company’s key stakeholder groups and the methodology used to engage them. Also disclosed is the criteria for assessing the materiality of issues to be communicated and a list of those issues that have been deemed material to each stakeholder group.