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

Actual exam question for CIMA's CIMAPRA19-F03-1 exam

Question #: 124
Topic #: 4

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:

Aminimises the environmental impact of its business processes.

Bcreates value in the short, medium and long term.

Ccontributes positively to the economic well being of the environment in which it operates.

Densures that the conflicting needs of different stakeholder groups are met in an optimal manner.

Show Suggested Answer

Suggested Answer: B

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

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Gracia

17 days 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.

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Hildred

22 days 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.

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Nohemi

27 days ago

I think the IIRC framework is mostly about how organizations create value over time, so I’m leaning towards option B.

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