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L’IIRC, per la seconda volta, ha pubblicato l’Annual Report di Dellas nell’Examples Data Base

L’IIRC, International Integrated Reporting Council, un’organizzazione globale con sede a Londra costituita da regolatori, investitori, enti governativi e professionisti con l'obiettivo di fornire linee guida circa l'evoluzione del reporting aziendale, ha pubblicato l’Annual Report di Dellas nell’Examples Data Base.

Questo database raccoglie i Reports riconosciuti come best practise a livello internazionale, in base ad una dettagliata analisi di benchmarking. Le osservazioni chiave sono state:
In order to describe “how the company aims to fulfil its strategic purposes and create value over the short, medium and long term” (International <IR> Framework, para. 4.11) the 2015 Report uses a diagram which provides narrative as well as quantitative information of its inputs, in the form of the six capitals (International Framework, para. 4.14). Then, its key activities and its outputs achieved as briefly outlined. The outcomes are detailed in terms of information on the ‘impacts on the six capitals’ both internally and externally (International Framework, para. 4.19), ‘stakeholders involved’, ‘themes of involvement’ and ‘KPIs’. The final sections illustrate the ‘improvement aims’ both in relation to what has been done in 2015 but also to the objectives for 2016.