Section 1 Strategic focus and future orientation
1 Connecting strategy to the wider value creation IIRC 2013
2 Lessons from past experiences in determining future strategic directions IIRC 2013
3 Basis of preparation of the IAR King III Code
4 Commitment to continuous integrated thinking and reporting Integrated Reports
5 Major Challenges Integrated Reports
6 Disappointments Integrated Reports
7 Achievements during the year Integrated Reports
8 Improvements made during the year Integrated Reports
Section 2 Connectivity of information
9 A holistic picture of the combination, interrelatedness and dependencies between the
factors that affect a firm’s ability to create value over time
IIRC 2013
10 Connecting sustainability information to the company’s financial statements King III Code
11 Changes in strategy when new risks and opportunities are identified or performance is
not as expected
IIRC 2013
12 Aligning the business model to changes in the business environment Integrated Reports
13 An analysis of the past, present and future IIRC 2013
14 The interdependencies and trade-offs between the capitals: financial, manufactured,
intellectual, human, social and relationship, and natural
IIRC 2013
15 Information on expected revenue growth or market share, or investment in human
resources
IIRC 2013
16 Connecting information in the integrated report to information in the organization’s
other communication channels
IIRC 2013
Section 3 Stakeholder relationships
17 Providing insights into the nature and quality of the organization’s relationships with
its key stakeholders
IIRC 2013
18 Info the organization receives from stakeholders including economic, environmental
and social issues
IIRC 2013
19 Frequency of Engagement with stakeholders (E.g., day-to-day liaison with customers
and suppliers)
IIRC 2013
20 Communication channels with stakeholders Integrated Reports
21 Disclosure of how key stakeholders’ legitimate needs and interests are understood,
taken into account and responded
IIRC 2013
22 Taking stewardship and responsibility for the effects of organization’s activities and
operations
IIRC 2013
Section 4 Materiality
23 Disclosure of information about matters that substantively affect the organization’s
ability to create value
IIRC 2013
24 The materiality determination process IIRC 2013
25 Identification, prioritization and approval of material issues