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21 Jul 2014Integrated reporting
ReportSouth Africa

South African institutional investors’ perceptions of integrated reporting

This report outlines the reactions of the South African institutional investment community to the production of integrated reports by South African listed companies.

24 Apr 2014Integrated reporting
ReportGlobal

Sustainability matters

This paper sets out ACCA’s key polices and statements around a series of six business and sustainability topics.

12 Mar 2014Integrated reporting
ReportGlobal

Accountants and strategic leadership

This paper looks at the future of corporate reporting, following the introduction of the Integrated Reporting Framework from the IIRC.

12 Feb 2014Integrated reporting
ReportGlobal

Understanding investors: the changing corporate perspective

The last in a four-part series examining what investors want from corporate reporting and how organisations are responding to their needs. It examines current trends in reporting and the audit relationship from the perspective of the CFO, with a particular emphasis on real-time and integrated reporting.

18 Dec 2013Integrated reporting
ArticleUnited Kingdom

Integrated reporting

The International Integrated Reporting Council (IIRC) has issued its international framework.

21 Nov 2013Integrated reporting
ReportGlobal

Big data: its power and perils

This report identifies the impacts of big data on the accountancy and finance professions in the coming five to ten years.

3 Oct 2013Integrated reporting
ReportGlobal

Digital Darwinism: thriving in the face of technology change

This report presents the top 10 technology trends that will have the potential to significantly reshape the business and accountancy landscape.

4 Jun 2013Integrated reporting
ArticleGlobal

A gathering force

Progress towards the adoption of integrated reporting around the world may be mixed, but momentum continues to build, says ACCA’s Rachel Jackson.

1 Mar 2013Integrated reporting
ReportGlobal

Accounting and long-tail liabilities: the case of asbestos

ACCA research report 130, by L. Moerman and S. van der Laan.

1 Feb 2013Integrated reporting
ReportGlobal

Drivers of change: global perspective

Faye Chua, February 2013. This report outlines the main findings of a survey recently conducted by ACCA and IMA across their membership on 100 drivers of change for the global accountancy profession. It presents the three critical drivers of change in the short, the medium and the long term for a variety of businesses. By identifying and exploring emerging trends, it can help accountants and business leaders prepare for an uncertain tomorrow.

1 Feb 2013Integrated reporting
ReportGlobal

Drivers of change in Asia-Pacific

Faye Chua, February 2013. This report outlines the Asia-Pacific-relevant findings from a global survey conducted in 2012 by ACCA and IMA across their membership on drivers of change for the accountancy profession. It presents Asia-Pacific’s key drivers of change in the short, medium and long term for a variety of businesses. By identifying and exploring emerging trends, it can help accountants and business leaders prepare for an uncertain tomorrow.

1 Feb 2013Integrated reporting
ReportGlobal

Drivers of change in the UK

Faye Chua, February 2013. This report outlines the UK-relevant findings from a global survey conducted in 2012 by ACCA and IMA across their membership on drivers of change for the accountancy profession. It presents the UK’s key drivers of change in the short, medium and long term for a variety of businesses. By identifying and exploring emerging trends, it can help accountants and business leaders prepare for an uncertain tomorrow.

1 Feb 2013Integrated reporting
ReportGlobal

Drivers of change in the US

Faye Chua, February 2013. This report outlines the US-relevant findings from a global survey conducted in 2012 by ACCA and IMA across their membership on drivers of change for the accountancy profession. It presents the US’s key drivers of change in the short, medium and long term for a variety of businesses. By identifying and exploring emerging trends, it can help accountants and business leaders prepare for an uncertain tomorrow.

16 Aug 2012Integrated reporting
ReportGlobal

Integrated reporting: the influence of King III on social, ethical and environmental reporting

This study analyses the annual reports of 10 major South African companies listed on the Johannesburg Stock Exchange (JSE) to assess the impact of the required introduction of integrated reporting on social, environmental and ethical reporting.

3 Aug 2012Integrated reporting
ReportGlobal

Reporting pre- and post-King III: what’s the difference?

This discussion paper summarises the findings of the report 'Integrated reporting: the influence of King III on social, ethical and environmental reporting' written for ACCA by Jill Solomon and Warren Maroun. It outlines ACCA’s recommendations made on the basis of this research.