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

Key observations:

CIMA’s report offers a review of external markets, providing context for a discussion of material business issues. The section begins with ‘Understanding our markets’, which explains CIMA’s markets analysis process. The discussion explains how CIMA monitors the global market place to stay appraised of the latest business trends and developments. The report explains how this process helps to detect emerging opportunities and risks and ensure the organization’s continued relevance.

The report then outlines the three key themes – globalization, digitalization and acceleration – explaining how each is important to the organization. The final section, ‘Business issues that are material to our success’ indicates how these trends impact CIMA and the material issues identified as a result. The report also indicates the organization’s response to these material issues, demonstrating connectivity between the market environment and the organization’s approach.