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ACCA考试:P1-P3精选试题解析九(1)

2013-01-10 
ACCA考试《P1-P3》模拟试题及答案9

  Attracts investment:

  Institutional investors are likely to be attracted by increased disclosure and transparency provided by the CSR.

  Compliance:

  Although not a precise listing requirement, it is possible that non-compliance would threaten listing in the future. Provision of information now helps to ensure that JK will be able to meet any future requirements regarding CSR. For example, Marks & Spencer and other UK listed companies already provide information over and above statutory and listed companies already provide information over and above statutory and listing rules change.

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