Integrated reporting

Content Summary

CPA Australia research reports

Gillian Vesty, Albie Brooks and Judy Oliver, 2015 - At the heart of accounting is information: not merely for its own sake, but as the essential ingredient to effective decision making. This book of five case studies is the result of extensive online surveying of Australian companies during 2012 in collaboration with the International Federation of Accountants (IFAC) and The Prince’s Accounting for Sustainability Project. The case studies examined where, and if so how, sustainability issues were being incorporated into internal capital allocation decisions.

Matthew Egan, Geoff Frost and Zornitza Andreeva, 2015 - An exploration of disclosures made by large Australian corporations about their impact on one of society’s critically sensitive and scarce resources: water. Attention is directed to public disclosures by large industrial consumers of water.

Dr Colin Higgins and Dr Wendy Stubbs, 2014 - There is widespread recognition amongst financial stakeholders of Australian organisations that current reporting requires some changes. There is less agreement that integrated reporting is necessarily the best way forward, and little agreement about whether regulatory standards or non-regulatory guidelines are most effective at driving change.

CPA Australia and Global Reporting Initiative, 2013 - This report addresses the critical issue of organisational capacity to report sustainability information. It investigates what gets in the way of non-financial reporting uptake and explores the attributes of companies that have already made significant inroads in producing wide-ranging disclosures beyond those mandated by regulation.

Associate Professor Geoff Frost, Professor Stewart Jones and Associate Professor Philip Lee, 2012 - The case studies contained in this report provide ‘coal-face’ insights into the challenges confronted by businesses in shifting from traditional ‘business-as-usual’ to innovative and sustainable business operations.

This study, undertaken by leading academics at Australian and New Zealand universities, is informed by in-depth interviews with four Australian companies producing integrated reports along with twenty stakeholders representing financial, environmental and civic perspectives.