In other words, it’s a report that tells the
organisation’s value creation story in a clear,
concise and understandable way. It’s a portal by
which the organisation communicates a holistic
view of its current position, where it’s going, and
how it intends to get there. The report enables
readers to make an assessment of the
organisation’s ability to create value in the future,
with value creation referring to the value created
for both the organisation and for others.