Content Elements |
Disclosure indicators |
Organisational overview and external environment |
Mission and vision; Principle activities; Competitive landscape; Macro environment |
Business model |
Key inputs and outputs; Business activities; Outcomes |
Outlook |
Expected future trends; Impact of trends; Contingencies |
Basis of preparation and presentation |
Reporting boundary; Materiality rule; Preparers and internal processes |
Strategy and resource allocation |
Strategic objectives; Strategies to achieve goals; Resource allocation; Progress measures |
Risks and opportunities |
Risk management philosophy; Risk and opportunity identification; Risk and opportunity assessment; Risk mitigation |
Governance |
Board structure; Compliance of CG code; Board and Executive Compensation; Shareholders; Related party transactions |
Performance |
Financial capital; Social and relationship capital; Human capital; Intellectual capital; Manufactured capital; Natural capital |