• Value creation
• Connectivity of information
• Consistency and comparability
• Materiality

Key observations:

At the beginning of the report, FMO clearly outlines their approach to stakeholder engagement: how they have been engaged, and how the relationship contributes to FMO’s long-term objectives, which adheres to Section 3D of the International <IR> Framework. This is then followed by a connectivity table which links each of the material topics to key performance indicators, targets and progress against the previous year to provide a holistic view of how the organisation measures their performance against each material issues (Section 3B of the International <IR> Framework).