Forward-looking statements This report contains certain statements relating to the Group’s performance, financial standing, future prospects and objectives. These statements are based on the beliefs and assumptions of the Group’s management, as well as on information currently available to us. These statements are, by their nature, subject to significant risks and uncertainties and are not a guarantee of future performance or developments. Actual results and events may differ materially from information contained in the forward-looking statements. Our approach to materiality This report provides information that we believe is material to the ability of the Group to generate value over the short, medium and long term. In determining our materiality, we have considered our business models, our interactions with our relevant capitals, our operating context, the relevance to our key stakeholders and our business strategies. Reporting Principles Financial Human Manufactured Relationship Capital Intellectual Social & Natural (combined for the purpose of this report) Our Annual Report complies with the International Financial Reporting Standards, the National Code of Corporate Governance 2016, the Mauritian Companies Act 2001 and the Mauritian Financial Reporting Act 2004. In preparing this report, we have also been guided by the principles and requirements contained in the International Integrated Reporting Council (IIRC) International <IR> Framework. Our discussions about value creation are centred on the six <IR> capitals that are relevant to our Group, namely: 3
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