• Value creation
• Materiality

Key observations:

In implementing its ‘Think Forward Initiative’, “ING has teamed up with businesses and experts in order to research how customers make decisions about money” (p. 14). In so doing, the key opportunities and risks related to the material topics (customer centricity, economic contribution, fair operating practices, stakeholder engagement, human capital) that can affect the ability of the bank to continue to create value in the short, medium and long term have been identified and illustrated in a table (pp. 15-18). In addition, for each of them, the material issues have been briefly described (International <IR> Framework, para. 4.26) as well as the actions ING is adopting to face them (International <IR> Framework, para. 4.25).