Insights into Integrated Reporting

The Insights into Integrated Reporting series is based on our observations from reviewing the integrated reports produced by organisations in the IIRC’s Business Network. Each year, the companies in the Business Network can send their latest integrated reports for review by an Specialist Panel which ACCA convene jointly with the IIRC.

Integrated reporting in Turkey - current situation, stakeholders' perceptions and expectations

This is a joint research, carried out by ACCA, CFGS and KPMG Turkey and aims to reveal views of the Turkish business world regarding integrated reporting and corporate reporting practices.

Insights into integrated reporting 2.0: walking the talk

This report examines the reporting practices of organisations in the International Integrated Reporting Council's Business Network. It highlights the progress made towards integrated reporting over the past year, discusses the challenges that preparers face, and gives practical recommendations to guide more organisations on the path to integrated reporting.

Building a more sustainable economy in Europe

Event report for 'Building a more sustainable economy in Europe' held on 21 June 2017, Brussels. Hosted by ACCA, AVIVA, Barclays and the International Integrated Reporting Council (IIRC).

Framework implementation feedback

ACCA welcomes this opportunity to respond to International Integrated Reporting Council's (IIRC) invitation to comment on the implementation of the International Framework (‘the Framework’).

Insights into Integrated Reporting: challenges and best practice responses

ACCA has critiqued 41 corporate reports from the Integrated Reporting Business Network and draws together areas for improvement as well as advice for organisations new to integrated reporting.

Meeting Users’ Information Needs: The Use and Usefulness of Integrated Reporting

The first study to directly poll the views of the users of financial information on integrated reporting, this research report explores how providers of financial capital perceive and the Framework’s potential for providing decision-useful information.

Factors Affecting Preparers' and Auditors' Judgements about Materiality and Conciseness in Integrated Reporting

This exceptionally ambitious report explores the issues of materiality and conciseness in Integrated Reporting () from the perspectives of corporate report preparers and auditors. It provides timely evidence about emerging practices that will be helpful for the further development of .

Filling the information black hole: how are fossil fuel companies reporting on the stranded asset risk?

A new survey looks at how fossil fuel companies report on their stranded assets using integrated reporting.

Innovation, intangibles and integrated reporting: a pilot study of Malaysian SMEs

This report presents the results of a pilot project, which tests the relevance of the Malaysian National Corporate Innovation Index to SMEs.

Maintaining momentum

While South Africa has blazed a trail on integrated reporting, there is still much work to be done.

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.

Sustainability matters

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

Accountants and strategic leadership

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

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.

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.

Accounting and long-tail liabilities: the case of asbestos

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

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.

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.

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.

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.

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.

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.