Material or immaterial? Performance There ought to be performance indicators for monitoring progress against stated objectives and a balance between financial and non-financial information in the Annual Report, demonstrating that each issue reported on is of material significance to the company and the business is being managed for the long-term. Identification of financial and non-financial risk Managing impacts & relationships? factors demonstrates that management have taken into account the potential impacts of the business activities on the wider world. Risks & opportunities Embedded in mainstream management processes? Governance The central management processes in place should demonstrate that sustainability objectives sit alongside financial objectives at a strategic level and receive the same rigorous process, monitoring and performance evaluation. Long-term sustainability? Future outlook The provision of outlook information within the Annual Report ensures that the document includes disclosure of forward-looking information, helping the reader to assess the current and future performance and prospects of the business. www.blacksunplc.com © Black Sun Plc 2011 5
