Deal of The Day! Hurry Up, Grab the Special Discount - Save 25% - Ends In 00:00:00 Coupon code: SAVE25
Welcome to Pass4Success

- Free Preparation Discussions
Mail Us support@pass4success.com
Location US
Mob_nav_barsMENU

CIMAPRA19-F03-1 Exam - Topic 4 Question 124 Discussion

The International Integrated Reporting Council (IIRC) was formed in August 2010 and brings together a cross-section of representatives from a wide variety of business sectors.Theprimary purpose of theIIRC's framework is to help enable an organsation to communicate how it:
B) creates value in the short, medium and long term.
A) minimises the environmental impact of its business processes.
C) contributes positively to the economic well being of the environment in which it operates.
D) ensures that the conflicting needs of different stakeholder groups are met in an optimal manner.

CIMAPRA19-F03-1 Exam - Topic 4 Question 124 Discussion

Actual exam question for CIMA's CIMAPRA19-F03-1 exam
Question #: 124
Topic #: 4
[All CIMAPRA19-F03-1 Questions]

The International Integrated Reporting Council (IIRC) was formed in August 2010 and brings together a cross-section of representatives from a wide variety of business sectors.

Theprimary purpose of theIIRC's framework is to help enable an organsation to communicate how it:

Show Suggested Answer Hide Answer
Suggested Answer: B

by Arlette at May 07, 2026, 03:46 PM

Limited Time Offer

25%

Off

Get Premium CIMAPRA19-F03-1 Questions as Interactive Web-Based Practice Test or PDF

Contribute your Thoughts:

0/2000 characters
Submit Cancel
Dustin
7 hours ago
Wait, does it really help with environmental impact?
upvoted 0 times
...
Carlee
5 days ago
Totally agree, value creation is key!
upvoted 0 times
...
Natalie
11 days ago
IIRC was formed in 2010.
upvoted 0 times
...
Gearldine
16 days ago
I’m a bit confused about the environmental aspects. I thought the IIRC also considered environmental impact, but I’m not sure if that’s the primary purpose.
upvoted 0 times
...
Gracia
2 months ago
I feel like I saw a similar question about integrated reporting in practice exams, and it emphasized long-term value creation. B might be the right answer.
upvoted 0 times
...
Hildred
2 months ago
I remember studying about stakeholder needs, but I’m not sure if that’s the main focus of the IIRC. Option D seems relevant, though.
upvoted 0 times
...
Nohemi
2 months ago
I think the IIRC framework is mostly about how organizations create value over time, so I’m leaning towards option B.
upvoted 0 times
...

Save Cancel