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Chapter 2








                  Example 4





                   Which THREE of the following are Content Elements as defined by the
                   International Integrated Reporting Council's <IR> Framework?

                   A    Strategic focus and future orientation

                   B    Performance


                   C    Business model

                   D    Governance

                   E    Stakeholder relationships

                   Solution

                   The answer is (B), (C) and (D).


                   The other two headings are Guiding Principles, not Content Elements, as
                   defined by the <IR> Framework.





































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