• Organizational overview and external environment

Q: In integrated Reporting, companies must disclose the following elements:
• Organizational overview and external environment
• Opportunities and risks
• Strategy and resource allocation
• Business Model
• Future Outlook
Chose any listed company based in Bahrain Bourse and review their 2018 annual report and look whether they are disclosing the above 5 elements of Integrated Reporting
For this inquiry the picked recorded organization is National Bank of Bahrain. It is the primary National Bank of Bahrain. The recorded organization, as required, gives a yearly report toward the finish of December every year. (“Yearly Report National Bank of Bahrain, 2018”)
Authoritative outline and outside condition: The yearly report discusses the hierarchical reason and history just as the quantity of representatives working in the association just as the benefits earned per full-time worker. It likewise unveils the hierarchical structure and the worker list just as their obligations. Moreover, it likewise unveils the various boards of trustees that work on explicit issues and their obligations. The report discusses the outside condition as far as money related execution. The challenge risk the bank is confronting or challenges thereof isn’t first rate and recorded. It anyway discusses its situation in the market and how the bank is valuable in the nation.
Openings and dangers: The report discusses general monetary dangers and how it influences the bank and main concern of the organization. The report makes reference to the business hazards that are related with banking industry. The dangers referenced are fluctuated in nature that identifies with the monetary position of the organization, in any case, it doesn’t specify some other non-money related dangers that may influence its presentation and the earth around it.
The report discusses the open doors as far as the changing scene of budgetary dangers in the nation later on and the most ideal approach to push ahead in the nation. The bank discusses vision 2030 and its arrangement with the advancement that will be made during the improvement time frame. The open doors are referenced in accordance with the general course the nation is taking.
Procedure and asset designation: The report makes reference to their methodology in a general sense yet it doesn’t go into explicit insights regarding the sorts of technique that the bank will utilize going ahead. The computerized age has been referenced and various parts of banking that the organization can profit by has likewise been referenced in the report.
The report exhibits the monetary asset regarding budgetary capital that is being utilized in the age of benefit. It demonstrates the dangers related with the monetary capital just as the expenses related with it. The money related part of asset allotment is all around clarified as it ought to be since it is a bank.
Plan of action: The report likewise spreads out its plan of action and capacities through which it acquires its benefits. The report reveals various parts of banking exercises that the organization executes just as the general dangers and openings related with their business.
Future Outlook: The report specifies the taking a gander at the business in long haul and is centered around long haul objectives. The report presents general systems that might be significant later on just as the business related advances that they have to take so as to remain important later on.
Q: In integrated Reporting, companies must disclose 6 different types of capitals. Chose any companies based in New York Stock Exchange and review their 2018 annual report and look how many different capitals they disclosed?
For this inquiry the picked the JSE and NYSE recorded organization is Sasol. Sasol is a global synthetic and vitality organization that puts resources into enormous capital tasks worldwide and gives inventive answers for vitality, and concoction preparations. Sasol utilizes an incorporated revealing framework that appropriately records all the 6 capitals that are being utilized for its tasks. (Yearly Report Sasol, 2018)
These 6 capitals incorporate;

  1. Human Resource: The workforce that the organization has and the measure of human asset that they right now have. The report discusses the expertise level of work power and how they are capable in taking care of issues with development. The organization reveals the financial estimation of representative advantages just as worker related speculations and dangers.
  2. Social and Relationship Capital: Relationship with partners just as the network of the organization. The report discusses the significance of partners and the advantages of keeping the network solid as the partners and the network are the things staying with any above water. The report additionally makes reference to the financial advantages gave to the partners, for example, duties and spending on ability improvement.
  3. Natural Capital: The significance of keeping the common assets safe and the earth clean. The report discusses the nursery outflows and the impacts the organization has on nature. The report reveals the discharge levels and regular asset extraction sum.
  4. Financial Capital: money related exercises that turn the business activities gainful. The report uncovers as normal the money related remaining of the organization.
  5. Manufactured Capital: The measure of plant and hardware that an organization has and the worth gotten from them. The report uncovers the benefit worth and devaluation levels of the organization just as the manageability consumptions performed.
  6. Intellectual Capital: The immaterial protected innovation that the organization has. The report uncovers the estimation of its licenses and R&D costs.

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