External drivers
Your ability to understand and explain how external market drivers impact your business including risks and opportunities, that are fundamental to effective decsion-making and reporting.
Strategy
A clear strategy in which market drivers are aligned with the entity's business model is crucial to business success and consequently should underpin reporting.
Resources and relationships
Information is critical on the relative strength of resources or capital(financial, human and natural) and relationships (customers, employees and suppliers) and how they are being managed, developed and protected.
Performance
Financial performance is currently the dominant output and it will remain critical, but we expect three other categories in the integrated information framework to play an increasingly significant role as it completes the picture of the company's performance and expected future performance.