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Integrated reporting
Example 5
Which THREE of the following are objectives of Integrated Reporting, as
identified by the International Integrated Reporting Council (IIRC)?
A To support integrated thinking and decision making
B To communicate the impacts of economic, environmental and social and
governance performance
C To improve the quality of information available to providers of financial
capital
D To increase the quantity of information available to providers of financial
capital
E To provide a more cohesive and efficient approach to corporate reporting
Solution
The answer is (A), (C) and (E).
(B) is an objective of sustainability reporting.
(D) is irrelevant – investors are more interested in the quality, not the quantity,
of information available.
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