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 Emerging trends in Integrated Reporting Zubair Wadee Governance and Integrated Reporting Partner, PwC Mark O’Sullivan Director of Corporate Reporting, PwC

4. Held in partnership with Creating Connections Introduction

5. Held in partnership with Creating Connections What do investors want to know? Source: ‘Corporate Performance: What do investors want to know?’ - PwC Global Investor survey

6. Held in partnership with Creating Connections 2014 Pilot Programme reporting survey trends

7. Held in partnership with Creating Connections Pilot company survey results 2013/2014 * Sample of over 60 pilot companies.

8. Held in partnership with Creating Connections Organizational overview and external environment 49% discuss current and historic market trends 39% discuss future market trends discuss competitive market 20% (+1%) (+8%) (+3%)

9. Held in partnership with Creating Connections Organizational overview and external environment Aegon 2013 Integrated Review

10. Held in partnership with Creating Connections Business model

11. Held in partnership with Creating Connections Scope of business model explains how it differentiates itself 29% (+8%) discuss impact on non-financial capitals 45% (+8%) discuss future viability of resources 36% (+13%)

12. Held in partnership with Creating Connections Business model Eskom Integrated Report 2014

13. Held in partnership with Creating Connections Business model Vancity 2013 Annual Report

14. Held in partnership with Creating Connections Strategy and resource allocation explain strategic priorities 95% 10% identify short, medium and longer-term strategic priorities. (+1%) strategic priorities include management of non-financial capitals 35% (+10%) 35% base reporting on strategic themes (+14%)

15. Held in partnership with Creating Connections Strategy and resource allocation ARM Holdings Plc Strategic Report 2013

16. Held in partnership with Creating Connections Strategy and resource allocation The Crown Estate Annual Report 2014

17. Held in partnership with Creating Connections Performance

18. Held in partnership with Creating Connections Financial and non-financial performance Aegon’s 2013 Integrated Review

19. Held in partnership with Creating Connections Performance Vancity 2013 Annual Report

20. Held in partnership with Creating Connections Performance SAP Integrated Report 2013

21. Held in partnership with Creating Connections Looking ahead – key challenges 1 Conciseness paradox 2 Create connections 3 Broaden horizon 4 Re-think performance 5 Tell an authentic story

22. Held in partnership with Creating Connections Building Public Trust International Award: Towards Integrated Reporting in the Pilot Programme Charles Tilley CEO, CIMA

23. Held in partnership with Creating Connections Building Public Trust: Towards Integrated Reporting Shortlist AegonEskomRandstadThe Crown Estate

24. Held in partnership with Creating Connections A word from the winner

25. Held in partnership with Creating Connections A word from the winner

26. Held in partnership with Creating Connections