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Integrated reporting
GRI
Saker
IR
1
100
Global coalition of: Investors, Regulators, Standard setters, Companies, the accounting profession and NGO's
Who is the Integrated reporting council?
100
Consist of Guidelines, technical protocols and supplements
What is GRI family of documents?
100
First offering to the general public
What is IPO
100
Online IR as virtual road show
What is the golden rule
100
Are admissions of blameworthiness
What is Apologies
200
Explaining how a company is functioning on different levels.
What is Breaking down Silos?
200
Mention 3 aspects of society performance indicators
Local communities, Anti corruption and public policies
200
Shares owned by current owners and sold in the issue
What is Secondary share
200
What is the foundation of a good IR website
Trust, authentic, Transparency, Serivce, technique
200
How does a company Demonstrate stewardship?
Showing stakeholders that they take well care of their investments
300
Governance, Business model, Risk & opportunities are examples of
What is IR Framework content elements
300
Give examples of how environmental performance can be measured
Material used, % recycled. Energy consumption, Water usage, recycling. Transportation
300
Give three reasons to why a company should have sustainability reporting
External demand, Competitive advantage, Internal purposes
300
How can a company deal with expectation management?
Give investment professionals as much info as leagally possible
300
When is it a pressure for accountability?
What is high-unfavorable
400
What is the internal elements in a company's value creation process?
Mission and vision, Risk and opportunity, Strategy and resource allocation, Business model, Outlook, Performance
400
Mention content that should be in an ideal GRI report
CEO statement A profile Summary of key indicators Vision and strategy Policies, organisations and systems Performance review
400
How is the price of an IPO decided?
Book building process
400
what stems from the credibility of a company's management?
Effective financial communication
400
Ways a company can create the company portrayal they prefer
What is Financial disclosure management?
500
What is the aim of IR
Improve quality of information Promote a more efficient approach to corporate reportin Enhance accountability and stewardship Support integrated thinking and decision-making
500
Outline the steps in defining the reporting content of a GRI report and the context attached to each step
Identification - Sustainability Prioritization - Materiality Validation - Completness Review - Sustainability, Stakeholder inclusivness
500
Leads to large abnormal gains to a new issue relative to offer price
What is Underpricing
500
How should a company deal with an individual analyst who provide inaccurate information?
Companies may not contact individual analysts since this may be regarded as disclosure of selective info
500
What information is included in financial report according to IAS 1
Financial statement, Notes, Additional info, Management report