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 providers of financial capital perceive Integrated Reporting and the International <IR> Framework’s potential for providing decision-useful information.
In doing so, the report highlights the information needs of investors and other financial users, identifies the key challenges that face <IR> and makes useful recommendations about how such barriers to widespread <IR>adoption may be overcome.