Training and Resources

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MIA – ACCA Integrated Reporting Survey

This survey conducted by the Malaysian Institute of Accountants (MIA) and Association of Chartered Certified Accountants (ACCA) revealed that there is strong interest among Malaysian businesses, investors and others to learn more about Integrated Reporting (<IR>), as a new tool for better corporate reporting. The survey revealed that the percentage of preparers of corporate reports …

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CFA: Corporate Governance Policy in the European Union – through an investor’s lens

CFA Institute commissioned this project to examine the state of corporate governance policy and practices in Europe and to articulate a constructive investor’s perspective on the development of governance policy and practice. Against this backdrop, CFA Institute engaged with 30 investment practitioners from primarily institutional investors as well as other stakeholders to consider the state …

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EY’s Excellence in Integrated Reporting Awards 2016

A survey of integrated reports from South Africa’s top 100 JSE listed companies and top ten state-owned companies. EY commissioned the Excellence in Integrated Reporting Survey for the last five years in order to encourage excellence in the quality of integrated reporting to investors and other stakeholders by South Africa’s top companies and state-owned companies. …

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Meeting users’ information needs: The use and usefulness of Integrated Reporting

This report, jointly commissioned by IIRC, the IAAER and ACCA explores how providers of financial capital perceive Integrated Reporting and its potential for providing decision-useful information, through interviews with senior capital market participants. This research report directly polled the views of the users of financial information on integrated reporting, and in doing so, explores how …

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Factors affecting preparers’ and auditors’ judgements about materiality and conciseness in Integrated Reporting

This report, jointly commissioned by the IIRC, the IAAER and ACCA explores the issues of materiality and conciseness in Integrated Reporting from the perspectives of corporate report preparers, company auditors and users of reports. It investigates how corporate report preparers make decisions about what to report with reference to the International <IR> Framework, and examines to …

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Room for Improvement – The KPMG Survey of Business Reporting, second edition

In the second edition of the report, KPMG presents the main findings from a global analysis of the content of 270 larger listed companies’ reports, in an effort to highlight weaknesses and identify good practices in the presentation of corporate information. The aim is to contribute to the debate among companies, investors, regulators, standard setters, …

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Salter Baxter: Integrated Reporting – measurement matters

In this publication Salter Baxter give case studies and insight into those “integrated reporters who show, rather than tell (and use the lens of the ‘capitals to do so).” Salter Baxter have identified four key ways in which “integrated reporters have impressed” them as: 1) aligning performance with the capitals; 2) using the capitals to measure performance; 3) measuring …

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CGMA: Joining the Dots

This research by CGMA, ‘Joining the dots: Decision-making for a new era’ investigates the effectiveness of C-level decision-making practices in large organizations across the globe, it suggests that senior leaders are struggling to make the right decisions in many cases. It responds to issues raised in the earlier report by providing practical guidance for optimizing …

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<IR> Banking Network: Applying the Integrated Reporting concepts of outcomes and social and relationship capital in the banking industry

The <IR> Banking Network have released the publication ‘Applying the Integrated Reporting concepts of outcomes and social and relationship capital in the banking industry‘. The paper helps to clarify some of the issues that banks have raised when preparing integrated reports and provides insights into current practice of banks’ reporting on outcomes. It also outlines …

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