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ACCA Strategic Professional · Strategic Business Leader · Reporting to stakeholders

Kestrel Foods plc publishes a separate annual report, a sustainability report and a financial statements pack, which rarely refer to each other. The board wants a single concise communication explaining how strategy, governance, performance and prospects lead to value creation over the short, medium and long term. Which reporting approach does this describe?

This is an integrated report under the <IR> Framework. Its purpose is a concise communication showing how strategy, governance, performance and prospects create value over the short, medium and long term, connecting information that is otherwise scattered across separate reports.

  1. AAn integrated report prepared under the <IR> FrameworkCorrect
  2. BA stand-alone corporate social responsibility report
  3. CA preliminary announcement of results
  4. DA management commentary limited to financial KPIs

Explanation

Integrated reporting aims to produce a concise communication about how an organisation's strategy, governance, performance and prospects create value over time. A stand-alone CSR report covers only social and environmental matters, and a financial-only commentary omits the other capitals.

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