Group A_Danone

Starting 2000, Danone had been reporting externally using GRI.

• True

• False

What are the standards that have been launch by Danone for reporting non-financial information?

• Donane Reporting Standard

• Danone Way

• Carbon Accounting

• Danone Method

What kind of decision should Laura consider?

• Whether Danone should commit to adopting <IR>

• Decline to continue and revert to produce traditional report about CSR that company had been committed for the past 20 year

• Refine its own version of integrated reporting

• All of above

What is the main problem that Danone faced regarding the integrated reporting that they implement before??

• They realize that the IIRC framework are more focused on non-financial reporting such as health and well being

• They faced problem in writing the report regarding the financial reporting.

• The IIRC framework differed from Danone vision of integrated reporting which is the non-financial reporting need to be prioritized such as well being & health.

Does the company organize 4 workshops with the internal stakeholders to discuss about the integrating report?

• False

• True

The non-financial outcomes could only be considered positive by the IIRC <IR> project if they contributed to increase the firm's financial bottom line.

• True

• False

What is the main purpose of integrated reporting?

• Communicate to stakeholders the interdependency factors used in value creation.

• To provide a reporting framework for employees of private organizations.

• Help stakeholders assess the organization's ability to create value

• Explaining to the providers of financial capital how an organization's value is created.

which is NOT the benefit of integrated reporting?

• Improved corporate reputation and stakeholder relationships

• People buy more shares

• More efficient reporting for both users and preparers of reports

What is included in 6 capital of Danone?

• Technology

• Human

• hotpot

• Well being and health

Who is the primary audiences of IIRC?