Page 47 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx
P. 47
Integrated reporting
Indicator Aspect Example of disclosure
Social (Society) Local communities Operations with local community
engagement and those with
significant actual/potential negative
impacts on local communities
Public policy Financial donations to political
parties analysed by country and by
recipient
Anti-competitive behaviour Number of legal actions faced by
the entity relating to anti-
competitive behaviour and
violations of monopoly legislation
Indicator Aspect Example of disclosure
Social (Product Customer health and A summary of breaches of health
Responsibility) safety and safety legislation reported by
customers, and a summary of the
results of any investigations
Marketing communications A list of products sold by the entity
that are banned or restricted in
some markets, a summary of any
investigations by the authorities
into non-compliance with
regulations on advertising/
promotions
Customer privacy The number of complaints received
regarding customer privacy issues
(for example leaks, thefts or losses
of customer data)
39
