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(a) It is the sole responsibility of the strategic management team. (b) It forms part of the strategic planning process. (c) It incorporates non-financial information. (d) It incorporates data external to the entity.
(d) It incorporates data external to the entity.The preparation and presentation of information for decision making purposes with stress on external factors
CIMA Official Terminology
(c) It incorporates non financial information such as new business development ideas and future strategic planning resources, processes and systems.
The correct option is (b)
