Governance

Reporting to stakeholders
 Annual Report
 Financial statements

 Independent Auditor’s report

 Chairman’s statement / Operating and financial review statement

 Statement of compliance with corporate governance

 Information on the board and its functioning.

 The committee reports

 A section on accounting and audit issues

 Corporate Social Responsibility

 Other papers and related matters

 Integrated Report
<IR> demonstrates how organizations really create value:

 It is a concise communication of an organization’s strategy, governance and performance

 Demonstrates the links between its financial performance and its wider social, environmental
and economic context

 Shows how organizations create value over the short, medium and long term

Integrated reporting is about integrating material financial and non-financial information to enable
investors and other stakeholders to understand how an organization is really performing.
 Guiding principles for IR
 Convey a company's strategic focus

 Provide information that "connects the dots" across all types of risk they face from financial to
environmental and social

 Be responsive and inclusive to stakeholders and their concerns

 Contain concise, reliable and material information.

 The ‘Capitals’
1. Financial capital

2. Manufactured capital

3. Human capital

4. Intellectual capital

5. Natural capital

6. Social and relationships capital