P1.A.1.2 Integrated Reporting

Question 1

Types of Capital Firms

P1.A.1.2 Integrated Reporting

Answer 1

1. *Natural: natural resources
2. *Human: abilities and knowledge of workforce.
3. *Financial: funds raised and earnings retained
4. Physical: PP&E
5. Intellectual: intangible assets
6. Social: relationship between company & society

• Primary inputs/starting points

Question 2

Elements of Integrated Report

P1.A.1.2 Integrated Reporting

Answer 2

1. Organizational Overview & External Environment
2. Governance
3. Business Model
4. Risks & Opportunities
5. Strategy & Resource Allocations
6. Performance
7. Outlook
8. Basis of Preparation & Presentation

Question 3

What does the organization do, and what are the circumstances under which it operates?

(P1.A.1.2 Integrated Reporting)

Answer 3

Organizational Overview & External Environment

Question 4

How does the organization’s governance structure support its ability to create value in the short, medium and long term?

(P1.A.1.2 Integrated Reporting)

Answer 4

Governance

Question 5

What is the organizations business model?

P1.A.1.2 Integrated Reporting

Answer 5

Business Model

Question 6

What are the risks and opportunities that affect the organizations ability to create value and how is the organization dealing with them?

(P1.A.1.2 Integrated Reporting)

Answer 6

Risks & Opportunities

Question 7

Where does the organization want to go and how does it intend to get there?

(P1.A.1.2 Integrated Reporting)

Answer 7

Strategy & Resource Allocations

Question 8

How has the organization achieved its strategic objectives?

P1.A.1.2 Integrated Reporting

Answer 8

Performance

Question 9

What challenges and uncertainties is the organization likely to encounter and what are the potential implications?

(P1.A.1.2 Integrated Reporting)

Answer 9

Outlook

Question 10

How does the organization determine what to put in the IR and how are they evaluated and quantified?

(P1.A.1.2 Integrated Reporting)

Answer 10

Basis of Preparation & Presentation