The winning report would demonstrate the reporting organisation’s integrated thinking, decision-making, actions that focus on creating value and disclosures about matters that substantively affect the business’s ability to create value over the short, medium and long term. The winning report is expected to clearly illustrate how it has applied the seven guiding principles advocated by the International Framework. In addition, the winning report would show how the organisation considers the connectivity and interdependencies between the range of factors or capitals that affect its ability to create value over time. The report should also provide insight into the nature and quality of the firm’s relationships with its key stakeholders and the effects of its output on sustainable development.
AIRA judges will focus on how clearly the organisation describes its integrated approach to value creation, description of its business strategy and outlook, a clear account of inputs and significant outputs and outcomes, description of the relationship between the company and its stakeholders, identification of sustainability issues critical to the business of the company and description of material matters that substantively affect the organisation’s ability to create value over the short, medium and long term.
