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Section 1 Strategic focus and future orientation1 Connecting strategy to the wider value creation IIRC 20132 Lessons from past experiences in determining future strategic directions IIRC 20133 Basis of preparation of the IAR King III Code4 Commitment to continuous integrated thinking and reporting Integrated Reports5 Major Challenges Integrated Reports6 Disappointments Integrated Reports7 Achievements during the year Integrated Reports8 Improvements made during the year Integrated ReportsSection 2 Connectivity of information9 A holistic picture of the combination, interrelatedness and dependencies between thefactors that affect a firm’s ability to create value over timeIIRC 201310 Connecting sustainability information to the company’s financial statements King III Code11 Changes in strategy when new risks and opportunities are identified or performance isnot as expectedIIRC 201312 Aligning the business model to changes in the business environment Integrated Reports13 An analysis of the past, present and future IIRC 201314 The interdependencies and trade-offs between the capitals: financial, manufactured,intellectual, human, social and relationship, and naturalIIRC 201315 Information on expected revenue growth or market share, or investment in humanresourcesIIRC 201316 Connecting information in the integrated report to information in the organization’sother communication channelsIIRC 2013Section 3 Stakeholder relationships17 Providing insights into the nature and quality of the organization’s relationships withits key stakeholdersIIRC 201318 Info the organization receives from stakeholders including economic, environmentaland social issuesIIRC 201319 Frequency of Engagement with stakeholders (E.g., day-to-day liaison with customersand suppliers)IIRC 201320 Communication channels with stakeholders Integrated Reports21 Disclosure of how key stakeholders’ legitimate needs and interests are understood,taken into account and respondedIIRC 201322 Taking stewardship and responsibility for the effects of organization’s activities andoperationsIIRC 2013Section 4 Materiality23 Disclosure of information about matters that substantively affect the organization’sability to create valueIIRC 201324 The materiality determination process IIRC 201325 Identification, prioritization and approval of material issues
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