An exploration of the information needs of selected stakeholders of integrated reporting
The stated aims of Integrated Reporting are to improve the quality of information available to providers of financial capital to enable a more efficient and productive allocation of capital, and in summary, to promote a more cohesive and efficient approach to corporate reporting, enhance accountability and stewardship, support integrated thinking that focuses on the creation of value over the short, medium and long term. Whilst overtly targeted at providers of financial capital, it is viewed as potentially beneficial to all stakeholders interested in an organisation’s ability to create value over time. The Framework was released in 2013, and it is valuable to explore the perspectives on expectations and usefulness of both preparers and the various targeted stakeholders, particularly at a time approaching the end of the 2014-17 ‘breakthrough phase’ and in light of the IIRC’s implementation feedback consultation.
This study undertaken by leading academics at Australian and New Zealand universities is prepared through in-depth interviews with four Australian companies producing integrated reports along with twenty stakeholders representing financial, environmental and civic. Integrated reporting is in relative infancy and has encountered challenges to its uptake in Australia perhaps more intensively than in other countries.
The study provides valuable insights as momentum builds towards achieving deeper mainstream adopting of , and, CPA Australia believes, significant to development in critical areas including dealing with complex and diverse information needs, and providing effective and accessible connectivity of information.
Research report: An exploration of the information needs of selected stakeholders of integrated reporting (PDF)
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