Reporting frameworks

The annual financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) and the requirements of the Companies Act (Chapter 24:03). In reporting on non-financial information, the Company is mainly guided by the following:

1. The Global Reporting Initiatives (GRI) Guidelines on Sustainability Reporting
2. The Code of Corporate Governance in Zimbabwe (ZIMCODE)
3. The Public Finance Management Act (Chapter 22:19)

Assurance on financial and non-financial information

Our financial statements are audited by the Office of the Auditor General of Zimbabwe in accordance with International Standards of Auditing (ISA). Selected sustainability performance indicators are independently assured by TelOne’s Internal Audit Department through an internal audit process and validated by a third party consultancy to provide reasonable assurance on our non-financial information disclosure to our stakeholders.