• Value creation
• Materiality
• Stakeholder relationships

Key observations:

Hyundai highlights which issues have the biggest impact both externally and internally. It also gives insight into the materiality determination process, which the <IR> Framework (paragraph 3.18) sees as necessary to identify those matters that most affect value creation. 

On the opposite page, Hyundai shows its six major stakeholders and what it does to engage with these stakeholders. Additionally, the table next to the diagram highlights Hyundai’s quantitative distribution of economic values to its stakeholders over the past year.