CIMA F3 Question Answer
Which THREE of the following are benefits of integrated reporting?
Improve the quality of information available to the providers of financial capital.
Promote an understanding of the interdependencies of capitals.
Reduce the amount of work that is required to produce the report and accounts.
Improve short term decision making.
Support integrated decision-making.
A – Integrated reporting is designed to improve the quality of information for providers of financial capital.
B – A core aim is to show the interdependencies between the different capitals (financial, manufactured, human, social, natural, intellectual).
E – It explicitly aims to support integrated decision-making and value creation over the short, medium and long term.
C is wrong (it usually increases work), and D is wrong (focus is long-term, not short-term).
TESTED 13 Feb 2026
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