ANSWER ALL THE QUESTION Question The International Integrated Reporting Council (IRC) is a global coalition of regulators, investors, companies, standard setters, the accounting profession, academia and NGOs. The coalition promotes communication about val

匿名用户 最后更新于 2021-11-29 14:46 经济Economics

ANSWER ALL THE QUESTION Question The International Integrated Reporting Council (IRC) is a global coalition of regulators, investors, companies, standard setters, the accounting profession, academia and NGOs. The coalition promotes communication about value creation as the next step in the evolution of corporate reporting. The IIRC's mission is to establish integrated reporting and thinking within mainstream business practice as the norm in the public and private sectors. The IIRC's vision is to align capital allocation and corporate behaviour with the wider goals of fnancial stability and sustainable development through the cycle of integrated reporting and thinking. The IIRC is currently in the Momentum Phase of its strategy, delivering accelerated action towards its goal for integrated thinking and reporting to be the global norm, and leveraging the support of its partners to create the scale and pace to deliver a step change in adoption. (Chartered Governance Institute, 2020) REQUIRED: (a) Explain the purposes of integrated reporting. (10 marks) (b) Discuss how integrated reporting benefits the organisations. (40 marks) (c) Discuss the SIX (6) capitals in integrated report. (36 marks) (d) Explain the important steps to ensure the reliability of the contents of integrated reporting. (14 marks)

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