Page 49 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx
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Integrated reporting
Example 2
Vinus Co is a UK based company. It is preparing a sustainability report in
accordance with the Global Reporting Initiative's G4 guidelines. The company
recently made a political donation to the opposition party during the UK
general election campaign.
Under which category would this information be disclosed in Vinus Co's
sustainability report?
A Economic
B Social – Society
C Social – Human rights
D There is no requirement in the G4 guidelines to disclose political
donations
Solution
The answer is (B).
Political donations have to be disclosed as part of the Public Policy aspect of
the Social (Society) category.
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