ACCA Strategic Professional · Strategic Business Leader · Reporting to stakeholders
Marlowe Retail's integrated report presents financial results, workforce data and environmental metrics in separate sections with no explanation of how they relate to each other or to strategy. Investors say they cannot see how the factors affecting value creation interact. Which <IR> concept should the company strengthen?
The company should strengthen connectivity of information. This <IR> guiding principle requires the report to show the combination, interrelationships and dependencies between factors that affect value creation, rather than presenting financial, workforce and environmental data in separate silos unrelated to strategy.
- AMateriality determination
- BConnectivity of informationCorrect
- CStakeholder responsiveness
- DConciseness
Explanation
Connectivity of information requires a holistic picture of the combination, interrelatedness and dependencies between the factors affecting value creation. Presenting data in silos fails this. Stakeholder responsiveness and materiality are different principles, and conciseness is about brevity, not linkage.
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