ACCA - The global body for professional accountants

ACCA’s twice-yearly research and insights publication

Edition 8 - January 2014

What do investors want from corporate reporting? Given that a modern investor might be anything from an algorithm-driven hedge fund to a shareholder activist to a pension fund, there is no single answer. But some are asking for more information about a company’s strategy, risk profile, and how it plans to create value over the long term, including through its approach to sustainability. In this edition we explore the challenges all this presents to CFOs and other finance professionals, and responses such as integrated reporting. Along the way we hear from leading players and thinkers such as Pearson CFO and chairman of the UK’s influential Hundred Group Robin Freestone and Harvard reporting expert Bob Eccles.

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Edition 7 - August 2013

Issue-7-01

Issue 7 features interviews with Shell’s finance VP Paul Morshuis, BA’s CFO-turned-CEO Keith Williams and KPMG’s global chairman Michael Andrew. Economist John Kay takes a sideways look at obliquity, Jorgen Holmquist considers ethics and Signe M Spencer matches matrix skills to financial innovation. Integrated reporting, Islamic finance, the future of audit, fracking and the new world order, FX risk and the SME, the all-important tone at the top, the slowing pace of IFRS convergence – all are covered. Plus, shared services in China, governance in the GCC, SMPs in Africa, financial reporting in Poland, and much, much more.

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Edition 6 - January 2013

Issue-6-01

Why capital markets can play a critical role in powering growth in emerging markets. How China is greening its economy. What lies ahead for the profession – 100 drivers of change. Ireland’s PM on reviving the country’s economic reputation. Unilever’s CFO on sustainability. Ex-Olympus CEO on whistleblowing. Rebuilding public trust in the profession. Outsourcing in Sri Lanka. Reporting natural capital. Carbon trading around the world. Plus, risk-balanced compensation structures, transparency in Bhutan, integrated reporting, the short-term blinkers of quarterly reporting, auditing for human rights, and more.

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EDITION 5 - JUNE 2013

Issue-5-01

Accountants must increasingly think in terms of multiple possible scenarios and develop their agility to cope with ever shorter business cycles. These initial findings of a research project by ACCA’s Accountancy Futures Academy, covered in this edition, apply equally to anyone involved in business. The articles that follow look at what is driving these scenarios and the strategies business leaders are adopting. Former US vice president Al Gore highlights the role of financial reporting in sustainable capitalism, UK entrepreneur Sir Richard Branson describes why ‘doing good’ is good for business and Vietnam’s finance minister Professor Dr Vuong Dinh Hue looks at the role of financial infrastructure. We also look at the power of technology, diversity, and the agenda-setting interest of investors.

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EDITION 4 - OCTOBER 2011

Issue-4-cover

Accountants must increasingly think in terms of multiple possible scenarios and develop their agility to cope with ever shorter business cycles. These initial findings of a research project by ACCA’s Accountancy Futures Academy, covered in this edition, apply equally to anyone involved in business. The articles that follow look at what is driving these scenarios and the strategies business leaders are adopting. Former US vice president Al Gore highlights the role of financial reporting in sustainable capitalism, UK entrepreneur Sir Richard Branson describes why ‘doing good’ is good for business and Vietnam’s finance minister Professor Dr Vuong Dinh Hue looks at the role of financial infrastructure. We also look at the power of technology, diversity, and the agenda-setting interest of investors.

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EDITION 3 - FEBRUARY 2011

Accountants must increasingly think in terms of multiple possible scenarios and develop their agility to cope with ever shorter business cycles. These initial findings of a research project by ACCA’s Accountancy Futures Academy, covered in this edition, apply equally to anyone involved in business. The articles that follow look at what is driving these scenarios and the strategies business leaders are adopting. Former US vice president Al Gore highlights the role of financial reporting in sustainable capitalism, UK entrepreneur Sir Richard Branson describes why ‘doing good’ is good for business and Vietnam’s finance minister Professor Dr Vuong Dinh Hue looks at the role of financial infrastructure. We also look at the power of technology, diversity, and the agenda-setting interest of investors.

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Last updated: 30 Jan 2014