Guiding Principles |
Disclosure Indicators |
Strategic focus and future orientation |
Strategy; Risks and opportunities; Current performance; Future outlook; Targets |
Connectivity of information |
Past, present and future performance; Financial and non-financial information; Qualitative and quantitative information |
Stakeholder relationships |
Engagement; Transparency and accountability; Stewardship responsibilities |
Materiality |
Materiality determination process; Identify relevant matters; Evaluate and prioritizing important matters; Determine information to disclose; Reporting boundary; Financial reporting entity; Risks, opportunities and outcomes |
Conciseness |
Detailed information; Express concepts; Favours plain language |
Reliability and completeness |
Reliability; Balance; Freedom from material error; Completeness; Cost/Benefit; Competitive advantage; Future oriented information |
Consistency and comparability |
Reporting policies; Industry benchmarks; Indicators industry body; Ratios |