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Article Analysis

Criteria in grading Business News Critique:


Research Value of Article -5
Class No.C-11 Substance and Organization of thoughts -10
Documentation -5
Name: Cregencia, Jill Pauline O. Format and Grammar -5
Section: 3CAC

Challenges in Sustainability and Integrated Reporting

The article is about Challenges in Sustainability and Integrated Reporting. It is


written in the article that every year, there is a awarding for the best Belgian
Sustainability report. In this article they have processed and reviewed the report of
Telenet. Telenet provides cable television, high-speed Internet, and telecom services,
primarily to residential customers in Flanders and Brussels. Telenet is a
telecommunication company that employs about 2,000 people in Belgium In this article it
is written how a great sustainability report is done and challenges it faces. It is written in
the article that a sustainability report must be complete. It must be accurate, neat, has
material, neutral and etc. It was specified in the article that it must have materiality.
Materiality in a sense that it must be able to influence the decisions of the jury, it must
make an impact to change their decisions on whether what is the best decision for the
company.

It is also written that when a company reports, the company must not only their
intentions for the betterment of the company however, they must also report their
subsequent actions and performance in the company. They must be true to their word. In
the case of materiality they must have complete information in the report, it must also be
relevant. Relevant meaning it has a connection with the information given and hence may
influence the decision of a jury. Making sustainability reports also requires integration of
their financial and non-financial strategies and the results thereof. This is necessary to
make more sustainable decisions for the stakeholders and investors to understand how
well a company is doing. Integrated reporting is also accompanied by integrated thinking
having connection with the interdependencies between the social, environmental,
financial actions and impact of a company. Making a sustainability report is not easy
because it requires process, steps and a lot of analysis for creating one. It is important to
follow the steps and requirements to be able to help a company in making decisions.

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