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Chapter 2
2.3 Examples of disclosures under the G4 Guidelines
The G4 guidelines encourage disclosure of various ‘aspects’ in the three key
categories: Economic, Environmental and Social.
The type of disclosures entities might make to comply with the G4
guidelines are:
Indicator Aspect Example of disclosure
Economic Economic Performance Revenues/costs, levels of pension
contributions, taxes paid and
subsidies received
Market presence (i.e. the Comparison of wage rates to other
economic impact on the firms locally, proportion of senior
local area) managers hired from the local
community
Indirect economic impacts Extent of investment in
infrastructure projects
Procurement practices Proportion of spending with local
suppliers
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