measurements, estimates and commentary should be provided. Narrative discussion and judgement can be useful in conveying information. Both metrics and judgement are valuable in integrated business reporting

, autonomous vehicles and electric vehicles. IVL is at the forefront of developing solutions, providing a unique global manufacturing footprint, an unparalleled product portfolio together with sustainable solu

unique global manufacturing footprint, an unparalleled product portfolio together with sustainable solu- tions making it a leading fiber partner for the automotive industry. The recent acquisition of

• Forward looking – to ensure that historic information in the mainstream report is complemented with narrative on the future impact of environmental information Top Tips for Achieving Good Practice Key steps

narrative discussion of the extent to which such changes are attributable to changes in prices or to changes in the volume or amount of products or services being sold or to the introduction of new products

. Also asks for comparatives on narrative and descriptive information it useful to investors. An entity whose sustainability- related financial disclosures comply with all the requirements of IFRS

statements disclose material changes in net sales or revenues, provide a narrative discussion of the extent to which such changes are attributable to changes in prices or to changes in the volume or amount of