Which of the following is not one of guiding principles of the International Integrated Reporting Framework (IIRF)?
A) Governance
B) Materiality
C) Reliability and completeness
D) Strategic focus and future orientation

Question

Quizplus · Accepted Answer

The Guiding Principles of the IIRF that underpin the preparation of an integrated report, informing the content of the report and how information is reported include:
strategic focus and future orientation; connectivity of information; stakeholder relationships; materiality; conciseness; reliability and completeness; and consistency and comparability.

Which of the Following Is Not One of Guiding Principles