• The capitals
• Connectivity of information
• Materiality
• Stakeholder relationships

Key observations:

Mediclinic’s 2017 Annual Report publishes a detailed materiality discussion and highlights that the Integrated Reporting framework was used, alongside GRI, during the materiality assessment. This aligns with 4.47 of the <IR> Framework which calls for a summary of the frameworks used when evaluating material matters. An infographic initially illustrates how each of the six <IR> Framework capitals correspond to material issues and KPIs.

The five most material issues (in relation to the group’s sustainable development reporting) are then discussed over several pages, with bullet-pointed information provided on the links to group strategy, key stakeholders, principal risks and how they are mitigated. This shows alignment with both 3B (connectivity of information) and 3C (stakeholder relationships) of the <IR> Framework, and also 4.23 which calls for reporters to outline how the organisation deals with risks. Selected key performance indicators (4.31 of the <IR> Framework) are also integrated into these discussions which reflect performance in each of Mediclinic’s three main markets (Southern Africa, Switzerland and the UAE).