Which guiding principle of integrated reporting attempts to moves from the historical perspective to the long-term perspective?

Question

Quizplus · Accepted Answer

The guiding principle of Strategic Focus attempts to move from the historical perspective to the long-term perspective by emphasizing the importance of disclosing the organization's strategy, objectives, and future plans. It highlights the significance of non-financial metrics that can help evaluate the organization's performance beyond short-term financial targets.

Which Guiding Principle of Integrated Reporting Attempts to Moves from the Historical