8: A.1. Integrated Reporting

Question 1

Integrated reporting is defined in the International < IR > Framework as

A. Reporting on the social capital an organization uses in producing and providing products and services.
B. Reporting on management’s decisions with respect to corporate citizenship.
C. Reporting on the organization’s use of externalities to create value.
D. A process that results in a periodic integrated report by an organization about value creation over time.

Answer 1

The correct answer is D