sustainability and corporate communication Exam Questions and Answers Already Passed
3 views 0 purchase
Course
Sustainability and corporate communication Exm
Institution
Sustainability And Corporate Communication Exm
sustainability and corporate communication Exam Questions and Answers Already Passed
7 guiding principles of IR - Answers - Strategic focus and future orientation
- Connectivity of information
- Stakeholder relationships
- Materiality
- Conciseness
- Reliability and completeness
- Consisten...
sustainability and corporate communication Exam Questions and Answers Already Passed
7 guiding principles of IR - Answers - Strategic focus and future orientation
- Connectivity of information
- Stakeholder relationships
- Materiality
- Conciseness
- Reliability and completeness
- Consistency and comparability
content elements of IR - Answers - Organizational overview and environment
- Governance
- Business model
- Risks and opportunities
- Strategy and resource allocation
- Performance
- Outlook
- Basis of presentation
key benefits of IR - Answers - Provides long term perspective
- Improves brand image and positioning
- Allowed for well articulated risk management
- Helps increase corporate reputation
current IR advisory board - Answers IFRS
Annual report purpose - Answers - used by public companies to disclose information
- both voluntary and mandatory disclosures
annual report contents - Answers - general information
- chairman's statement/ceo letter
, - financial information
- accounting standards applied
- historical data
- country differences
- stock market data
challenges of annual reports - Answers - format not regulated
- lengthy
- issues with using internal team mixed with external specialists
US vs EU annual reports - Answers US: 10K, very structured, required by SEC, gives view of business,
financial condition, and audited financial statements
EU: given discretion over contents and format (more lengthy and unclear)
relationship between level of disclosure and cost of equity - Answers U shaped curve
- narrative is helpful because it reduces information asymmetry -> investors have better understanding
of prospects and are less risk-averse -> lower cost of capital
- excessive irrelevant information -> harder to find key details -> increases cost of capital
How to improve corporate reporting - Answers - Link sustainability strategy to core business strategy
- Include measurable targets in addition to just KPIs
- Include how their goals and KPIs will impact the strategy
- How to mitigate sustainability risks
- make clear connection between business and sustainability sides
- meaningful stakeholder engagement
mandatory disclosure - Answers periodic release of information following requirements by regulators
voluntary disclosure - Answers information release beyond requirements
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller TutorJosh. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $8.09. You're not tied to anything after your purchase.