· Strategy and resource allocation
- Connectivity of information
- Stakeholder relationships
- Strategic focus and future orientation
Oceana Group’s 2016 Integrated Report concisely connects the stakeholder discussion to materiality and strategy, thereby aligning with both ‘3A – Strategic focus and future orientation’ and ‘3B – Connectivity of Information’ of the International <IR> Framework. A summary infographic initially highlights Oceana’s eight key stakeholder groups, which is supported by introductory narrative.
Each of these stakeholder groups is then discussed in tables with bullet-pointed information provided on ‘material interests’ (para. 3.17 of the International <IR> Framework) and ‘our strategic response[s]’ (paras. 4.27-4.29). By discussing material issues for stakeholders alongside strategic responses, Oceana have demonstrated alignment with para. 3.6 of the International <IR> Framework which calls for integrated reports to show the interrelatedness between factors that influence value creation.