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Supplementary objective test questions

8 A company is disclosing information on its environmental, economic and social
performance in accordance with the Global Reporting Initiative’s G4 Guidelines.

Which THREE of the following are general standard disclosures?

A Organisational Profile

B Basis of Preparation and Presentation

C Identified Material Aspects and Boundaries

D Stakeholder Engagement

E Outlook

9 The directors of WS are preparing an Integrated Report.

Which THREE of the following are the three fundamental concepts
underpinning integrated reporting?

A Disclosures on management approach

B The value creation process

C Value creation for the organisation and others

D To enable users to monitor performance from economic, environmental
and social perspectives.

E The capitals

10 A listed company is preparing an Integrated Report, in order to enhance the
quality of information presented to its stakeholders.

What is the term used in the Integrated Reporting framework to describe
the factors that ‘underpin the preparation of an Integrated Report,
informing the content of the report and how information is presented’?

A Principles for defining report quality

B Principles for defining report content

C Guiding principles

D Content elements

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