“ Leading companies are beginning to build stakeholder trust and simultaneously improve their business performance by measuring and reporting on both financial and non-financial indicators related to such issues as environmental management, worker relations and social responsibility. In fact, they are creating a new kind of competitive advantage by linking value and values, to position themselves as the companies of choice among customers, employees, investors, suppliers, business partners and local communities”.
“ A framework for the directors to discuss and analyse the business’s performance and the factors underlying its results and financial position, in order to assist users to assess for themselves the future potential of the business”
i . A fair review of the development of the company’s / group’s business over the year and position at the end of it, including material post year end events, operating performance and material changes
ii. The company’s purpose, strategy and principal drivers of performance
iii. An account of the company’s key relationships, with employees, customers, suppliers and others, on which its success depends.