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CS Professional · Environmental, Social and Governance (ESG) - Principles and Practice · Integrated Reporting Framework, Global Reporting Initiative Framework and Business Responsibility and Sustainability Reporting

Ananya Foods Ltd publishes an integrated report for FY 2025-26 and wants it to support decisions on future performance. Which content element of the IIRC Framework asks where the organisation wants to go and how it intends to get there?

Strategy and resource allocation is the content element that explains where the organisation wants to go and how it plans to get there. Governance deals with leadership structure, performance with results against targets, and basis of preparation with how the report was compiled and materiality determined.

  1. AStrategy and resource allocationCorrect
  2. BBasis of preparation and presentation
  3. CGovernance
  4. DPerformance

Explanation

Strategy and resource allocation addresses the organisation's objectives and the strategies and resource allocation plans to achieve them. Governance covers leadership structure, performance covers achievements against targets, and basis of preparation explains how materiality was determined and the report framed.

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