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When asked to evaluate an integrated report on these performance areas, what information do I look for relating to each area? How do I evaluate the report?
These are the performance areas:
1. Strategic management accounting
2. Environmental issues
3. Business structure and performance
4. Risk and uncertainty in an organization.
5. Impact of information technology
6. Financial performance measures and non-financial measures.
Every point should be linked to planning, control, and decision-making.Evaluate = to judge or calculate the quality, importance, amount, or value of something.
I don’t know whether this is a general question or whether you are looking at a question. Either way, you would have to look at each section and try to judge it using those measures. To do that you would need to have some idea of what you would expect or like to see in each report’s section.
For example, environmental issues. If you are doing a question you would need to identify potential environmental problems or risks then see if the report addressed those and, for example, whether the company had suggested any way of overcoming potential problems.
Similarly, for example with the impact of IT. Was anything mentioned in the question (eg a there had been denial of service during the past year) or perhaps there is more general information about security threats or the impact of big data or AI.
The report would be poor if issues were ignored and better if they were addressed.
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