· Strategy and resource allocation
- Value creation
In describing its value creation system, ArcelorMittal explains concisely the ten sustainable development outcomes that it aims to continue to achieve through its business. An icon at the end of each description (“What we did in 2015”) allows the reader to navigate through the Report and understand what the organisation has done in 2015 in order to obtain such objectives (pp. 34-36). In addition, a graph summarises how value has been created for society by breaking down the inputs, that are the investments made in four main areas (“Environmental and energy investments”, “Investments in R&D”, “Community investments – including science and engineering” and “Investment in people – training and development”) on which the organisations relies on (International <IR> Framework, para. 4.14). Details in terms of actions undertaken and internal and external, positive and negative outcomes deriving from these investments are provided in a quantified manner for every area (International <IR> Framework, para 3.19), respectively labelled “natural”, “products”, “social” and “human” (p. 37). The use of different colours to indicate the fields of investments as well as of different lines to specify the positive or negative outputs allows a clearer understanding of the image.