| Content elements |
Information disclosure |
| Overview of the organization and the external environment |
Subject of organization activity and conditions of its work, mission and strategy, impact of legal, commercial, social, political aspects |
| Management |
Description of the organization's governance structure and ability to create value in the short, medium and long term |
| Business model |
Description of the system (process) of resources transformation in the process of commercial activity into specific products and results aimed at achieving strategic goals |
| Risks and opportunities |
Specification of risks existing in the organization, their assessment and risk management actions |
| Strategy and resource allocation |
Directions and ways of organization development in the short, medium and long term |
| Activity result |
The fact and forecast of quantitative and qualitative business activity results (for example, in the form of a balanced scorecard) |
| Future prospects |
Potential difficulties and uncertainties in the implementation of the strategy, options for their impact on the organization |
| Basic principles of IO preparation and presentation |
Description of the business materiality determining process, reporting boundaries, methods used to determine the assessment of material factors |
| General recommendations for IO preparation |
Description the factors nature without disclosing data that could harm its competitive advantage. Disclosure information on types of capital |
