Page 50 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx
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Chapter 2
Example 3
Eunice Co has followed the Global Reporting Initiative (GRI) G4 guidelines
and is preparing to issue a sustainability report in accordance with the
guidelines.
Which of the following statements relating to incomplete disclosure is
correct?
A Information may only be omitted if it is subject to either legal prohibitions
or confidentiality constraints
B Where legal restrictions prohibit disclosure, no further disclosure is
required
C Where information is omitted due to confidentiality constraints, these
should be explained
D Where information is unavailable, it is sufficient to state that this is the
case
Solution
The answer is (C).
Where information is omitted due to confidentiality constraints, these should be
explained.
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