Skip to content

ACCA Strategic Professional · Strategic Business Leader · Reporting to stakeholders

Orlin Pharma's draft integrated report is 140 pages, includes every data point available on sustainability, and mentions only positive developments. A non-executive director objects. Which combination of <IR> guiding principles has the draft MOST clearly breached?

The draft breaches conciseness and reliability and completeness. A 140-page report with every data point fails to be concise and material-focused, and presenting only good news fails the requirement for a balanced report covering all material matters, positive and negative.

  1. AConciseness and reliability and completenessCorrect
  2. BStrategic focus and future orientation, and stakeholder relationships
  3. CConnectivity of information and consistency and comparability
  4. DMateriality only, since all other principles are satisfied

Explanation

Including every data point ignores conciseness (and materiality), while reporting only positive items breaches reliability and completeness, which requires balanced treatment of both positive and negative matters. The other options are not the principal failings described, and the draft breaches more than materiality alone.

Did you get it right without looking?

One question tells you little. A timed set on Reporting to stakeholders shows your real accuracy, how long you take and where you lose marks.

Practise Reporting to stakeholdersFree diagnostic mock

More Reporting to stakeholders questions