高頓網(wǎng)校小編為您介紹：Interviews with SA investment community yield key findings for policy makers and the integrated reporting agenda.
Investors’ views of integrated reporting have been captured in a new ACCA (the Association of Chartered Certified Accountants) report, South African institutional investors’ perceptions of integrated reporting.
The report, written by Professor Jill Atkins and Dr Warren Maroun, however, highlights areas where improvements should be made, along with potential obstacles to better reports. The 20 members of the South African institutional investment community interviewed called for reports to be shorter and less complex and for repetition and a box-ticking compliance approach to be avoided. Also, corporate boards should be more involved in the production of integrated reports and an explicit integrated reporting framework should be developed to assist preparers.
They also saw a number of potential obstacles to improved reporting. The investors said that there was a need to avoid domination of the agenda by auditors and reporting consultants; to prevent the introduction of misleading bias by corporate report preparers and to address a lack of financial literacy among trustees of pension funds.
Encouragingly, investors believed risk information is a core element of integrated reporting. It encourages holistic governance and broader stakeholder accountability and contributes to more forward looking reporting.
The investors made a number of recommendations for improving integrated reporting. These include companies engaging more with their institutional investors and non-financial stakeholders on the content of their integrated reports, with integrated reporting focusing more on broader accountability to all stakeholders – reflecting a more holistic approach to reporting. Companies should also facilitate continuing financial education for their employees.
Professor Jill Atkins said: 'This report provides the first substantial survey of South African institutional investors' reactions to the introduction of integrated reporting, revealing strong support for this new accounting framework: information on users' needs is critically important to the development of the integrated reporting agenda.'
Rachel Jackson, Head of Sustainability at ACCA, said: 'The introduction of integrated reporting in South Africa presents a significant opportunity for companies to start publishing more concise, connected, and future looking information. Investors must seize this moment to get the information they require for better decision making. The ACCA report goes some way to achieving that and hopes the findings will help those policy makers and framework providers to achieve a better report both for the company and the investor.'
掃一掃微信，*9時間獲取2014年ACCA考試報名時間和考試時間提醒
高頓網(wǎng)校特別提醒：已經(jīng)報名2014年ACCA考試的考生可按照復習計劃有效進行！另外，高頓網(wǎng)校2014年ACCA考試輔導高清課程已經(jīng)開通，通過針對性地講解、訓練、答疑、?？?，對學習過程進行全程跟蹤、分析、指導，可以幫助考生全面提升備考效果。
報考指南：2014年ACCA考試備考指南
免費題庫：2014年ACCA考試免費題庫
考前沖刺：ACCA備考秘籍
高清網(wǎng)課：ACCA考試網(wǎng)絡(luò)課程
報考指南：2014年ACCA考試備考指南
免費題庫：2014年ACCA考試免費題庫
考前沖刺：ACCA備考秘籍
高清網(wǎng)課：ACCA考試網(wǎng)絡(luò)課程
