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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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