Page 171 - ACCA P1 slides 2017-18
P. 171
Integrated Reporting <IR>
Guiding principles
Strategic focus and future orientation
• An integrated report should provide insight into the
organisation’s strategy e.g. highlighting significant risks,
opportunities and dependencies
Connectivity of information
• An integrated report should show a holistic picture of
the combination, interrelatedness and dependencies
between the factors that affect the organisation's ability
to create value over time.
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