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CIMA Financial Strategy F3 Question # 32 Topic 4 Discussion

CIMA Financial Strategy F3 Question # 32 Topic 4 Discussion

F3 Exam Topic 4 Question 32 Discussion:
Question #: 32
Topic #: 4

The International Integrated Reporting Council (IIRC) was formed in August 2010 and brings together a cross-section of representatives from a wide variety of business sectors.

 

The primary purpose of the IIRC's framework is to help enable an organsation to communicate how it:


A.

minimises the environmental impact of its business processes.


B.

creates value in the short, medium and long term.


C.

contributes positively to the economic well being of the environment in which it operates.  


D.

ensures that the conflicting needs of different stakeholder groups are met in an optimal manner.


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