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CIMA's report on 'Practical Proposals to Improve Corporate Governance Disclosure' explores a range of ideas...

CIMA's report on 'Practical Proposals to Improve Corporate Governance Disclosure' explores a range of ideas Which of the following statements is correct?

A.

In focusing on improving corporate governance disclosure the skills, experiences and personalities of the board should explain how the board ensures robust decision-making

B.

In focusing on improving corporate governance disclosure the board activities should be linked into key aspects of the corporate performance and strategic development to enable users to evaluate the effectiveness of the board

C.

In focusing on improving corporate governance disclosure the information provided should be standardised to enable shareholders to compare performance with other companies.

D.

In focusing on improving corporate governance disclosure the board should evaluate its own effectiveness by focusing on how its actions have improved profit.

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