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Chapter 12

Example 4

Which THREE of the following are Content Elements as defined by the
International Integrated Reporting Council's <IR> Framework?

A Strategic focus and future orientation

B Performance

C Business model

D Governance

E Stakeholder relationships

Solution

The answer is (B), (C) and (D).

The other two headings are Guiding Principles, not Content Elements, as
defined by the <IR> Framework.

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