Future of corporate reporting

Prepared by Associate Professor Wendy Stubbs, Monash University and Associate Professor Colin Higgins, Deakin University, 2020 - This study canvasses reporting managers’ decision-making processes in selecting reporting frameworks, how they are using these frameworks and the challenges associated with navigating this complex landscape.

Associate Professor Wendy Stubbs and Associate Professor Colin Higgins, 2020 - Recent years have seen a turning point in the development of corporate reporting towards more meaningful and accessible communication of an entity’s position, performance and prospects. Understanding the role of integrated reporting (IR) will be a key driver in shaping our understanding of what constitutes a ‘better corporate report’, how it might be achieved, and what its limitations are within the totality of corporate disclosure. This summary of research findings from academics at Monash and Deakin universities spanning 2012 to 2019 provides a practical and applied understanding of the complex context of IR’s evolution, potentially informing both its future and shape.