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Corporate Reporting

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Investors are less trustful of corporate reports since the global financial crisis according to new research from ACCA

ACCA has consistently argued that the role and interests of investors need to be better understood and placed more centrally in policymaking processes by legislators and standard setters. The investor’s voice is often not heard strongly enough, which is perhaps understandable given the range of organisations and interests that can fall under the heading of ‘investors’.

In order to address this need for greater understanding of the investor landscape, ACCA, in collaboration with Longitude Research, developed a four-stage project examining the changing investor universe since the global financial crisis, and what investors want from corporate reporting. The project examined how pressure to respond to the needs of investors may change the approach taken by companies in reporting their activities and engaging investor groups.

Over the four stages, the project examined:

  • recent developments in the investor landscape, trends and emerging issues since the global financial crisis
  • the kind of information investors need to make their decisions, how they now like to receive that information (both the format and the communications channel), and their level of trust in what they receive
  • the move towards real-time reporting, and how companies are responding to calls to disclose certain information with much more immediacy, rather than at the end of a quarter or year
  • how companies are already changing their investor engagement and reporting activities to reflect evolving investor demands, and what this means for the finance function and the chief financial officer.

Find out more about each of the four reports from the related links section of this page.

Published: 1 Feb 2014