1. Held in partnership with Creating Connections

2. Held in partnership with Creating Connections This document has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this document without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this document, and, to the extent permitted by law, PwC, IIRC or their licensors do not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this document or for any decision based on it. Copyright 2014. All rights reserved. Permission is granted to make copies of these slides, provided that all logos, disclaimers, copyright notices and acknowledgements on the slides are retained, and each copy bears the following credit line: "Copyright 2014. All rights reserved. Used with permission of the IIRC and PwC.“ In this document, PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details. IIRC refers to the International Integrated Reporting Council. Acknowledgements of third party source materials are contained on the relevant slides.

3. Held in partnership with Creating Connections Your roadmap to Ian Ball Chairman, Chartered Institute of Public Finance and Accountancy, Chair of IIRC Working Group

4. Held in partnership with Creating Connections Breakthroughs in understanding value creation Improving what is measured Improving management information and decision making A new approach to stakeholder relations Connecting departments and broadening perspectives “Realizing the benefits – the impact of ” Source: Black Sun Plc – Realizing the benefits: The impact of Integrated Reporting

5. Held in partnership with Creating Connections 65% of respondents are experiencing better long-term decision making benefits Source: Black Sun Plc – Realizing the benefits: The impact of Integrated Reporting

6. Held in partnership with Creating Connections 79% of respondents believe providers of financial capital have greater confidence in the long-term viability of business models benefits Source: Black Sun Plc – Realizing the benefits: The impact of Integrated Reporting

7. Held in partnership with Creating Connections 92% of respondents see increased understanding of value creation as a current benefit benefits Source: Black Sun Plc – Realizing the benefits: The impact of Integrated Reporting

8. Held in partnership with Creating Connections Step 3 – assess your external communication  For the focus areas you identified in step 1, look at the 2 questions in the workbook around your external communication. Workbook includes tips to help you And ideas for bringing in learning from conference sessions

9. Held in partnership with Creating Connections

10. Held in partnership with Creating Connections Vision for business Paul Druckman CEO, IIRC

11. Held in partnership with Creating Connections HUSH PUPPIES

12. Held in partnership with Creating Connections

13. Held in partnership with Creating Connections Table discussion – momentum  What actions can you take to influence momentum more broadly?  Consider: - Influential colleagues - Industry and business bodies - Regulators and government  As a table submit your ideas in the App  Be ready to share with the room

14. Held in partnership with Creating Connections Q&A

15. Held in partnership with Creating Connections Closing remarks

16. Held in partnership with Creating Connections

17. Held in partnership with Creating Connections

18. Held in partnership with Creating Connections Final thoughts Gonzalo Sanjurjo PwC Spain

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