Page 43 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx
P. 43
Integrated reporting
2.2 Overview of the G4 Guidelines
Reporting principles
FOUR Principles for Defining SIX Principles for Defining Report
Report Content Quality
Stakeholder Inclusiveness Balance
Sustainability Context Comparability
Materiality Accuracy
Completeness Timeliness
Clarity
Reliability
Standard disclosures
SEVEN General Standard TWO Specific Standard Disclosures
Disclosures
Strategy and Analysis Disclosures on Management Approach
Organizational Profile Indicators
Identified Material Aspects and Economic
Boundaries
Environmental
Stakeholder Engagement
Social
Report Profile
– Labor Practices and Decent
Governance
Work
Ethics and Integrity
– Human Rights
– Society
– Product Responsibility
35