• Value creation
• Strategic focus and future orientation

Key observations:

In its 2016 Annual Report, Centamin plc provides detail on its strategic focus.  This is aligned with the questions “Where does the organization want to go and how does it intend to get there?” and “To what extent has the organization achieved its strategic objectives for the period and what are its outcomes in terms of effects on the capitals?” (International <IR> Framework, paras. 4E and 4F).  The strategic focus is broken down into four areas – Cash generation, Shareholder returns, Growth, and Social Responsibility.  A summary provides the principle risks, objectives, current year KPIs, and targeted KPIs for each strategic focus area.  This is followed by detail on each strategic focus area.