• Value creation
• Conciseness
• Connectivity of information

Key observations:

Hulamin’s 2016 Annual Report demonstrates connectivity in reporting by aligning threats (risks) and opportunities to classes of market trends. This shows congruence with 3.6 of the <IR> Framework which cites that integrated reports should shows a holistic picture of the interrelatedness between factors that affect value creation.

After each class of market trends is discussed through bullet points, Hulamin outline the ‘Impact, opportunities and threats’ associated with each. The final column then uses icons to summarise which opportunities and threats impact each of Hulamin’s value drivers. Highlighting opportunities as well as risks, and showing how these affect value drivers, aligns with 4.23 of the <IR> Framework which calls for insight into these factors and how they affect the organisation’s ability to create value. As bullet points, icons and concise language are used in all parts of this discussion, additional alignment is shown with the <IR> Framework: 3E which positions ‘conciseness’ as a guiding principle.