Which of the following is identified as an IRRC principle for reporting?

• A. Short-term profitability
• B. Market share
• C. Cost efficiency
• D. Connectivity of information

Answer: (D)

Connectivity of information means presenting material in a way that shows how different parts of the organization—strategy, governance, resources, actions, and outcomes—fit together and influence one another over time. This principle asks for a coherent story where financial data and non-financial factors are linked so readers can trace cause-and-effect and understand how decisions about resources, risks, and opportunities drive value.

This makes the report more meaningful because it moves beyond isolated metrics to show how everything connects, which helps users assess the organization’s ability to create value in the future. While short-term profitability, market share, and cost efficiency are important metrics that might appear in a report, they don’t by themselves convey how information should be organized and connected.