Stakeholder oriented
Companies are expected to provide due consideration to the information needs of all relevant stakeholders
A company may disclose information on its engagement with relevant stakeholders, and explain how this may influence its decisions, actions, performance and the impact of its activities.
Relevant stakeholders
As appropriate, this may include, among others: investors, workers, consumers, suppliers, customers, local communities, public authorities, vulnerable groups and civil society. Focus would be on the information needs of relevant stakeholders as a collective group, rather than of individual or atypical stakeholders, or those with unreasonable information demands.
Companies are expected to provide insight into the nature, quality and process of their engagement with relevant stakeholders, and how their information needs are taken into account.