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ACCA:2020年集成报告4.0前景报告(英文版)(33页).pdf

上传人: Me****y 编号:19413 2020-09-22 33页 1.04MB

1、INSIGHTS INTO INTEGRATED REPORTING 4.0: THE STORY SO FAR 2020 Association of Chartered Certified Accountants May 2020 About ACCA ACCA is the Association of Chartered Certified Accountants. Were a thriving global community of 219,000 members and 527,000 students based in 179 countries that upholds th

2、e highest professional and ethical values. We believe that accountancy is a cornerstone profession of society that supports both the private and public sectors. Thats why were committed to the development of a strong global accountancy profession and the many benefits that this brings to organisatio

3、ns, individuals and society. Our qualifications develop forward-thinking professionals with the financial and business skills essential for the creation of sustainable economies and flourishing societies. Every day, ACCA professional accountants support people and organisations in making sound decis

4、ions and doing the right thing. We build public trust by creating an inclusive profession with people from all backgrounds, bound by a common global code of ethics and committed to updating their skills to meet ever-changing needs. Since 1904 being a force for public good has been embedded in our pu

5、rpose, and this powers everything we do. Like offering everyone, everywhere the opportunity to access a rewarding career in accountancy. By working in partnership with emerging economies to establish their own professional accountancy organisations and grow their finance ecosystems. Through freely s

6、haring our leading-edge research that answers todays questions and prepares us for tomorrow. And by supporting our global family of members, future members, and partners and developing the profession for the next generation. We think ahead and lead the profession. Find out more at INSIGHTS INTO INTE

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本文主要内容为对国际综合报告委员会(IIRC)商业网络成员的年度报告进行评审,以了解综合报告的发展趋势和质量。主要结论包括: 1. 标记为综合报告的文件数量稳步增加,表明对综合报告概念和框架的认可度提高。 2. 报告越来越多地遵循框架原则,并越来越多地引用其他补充性协议,如全球报告倡议(GRI)和气候相关财务信息披露工作组(TCFD)的建议。 3. 报告趋于简洁,篇幅较短。 4. 大多数报告明确指出其目标受众,通常为财务资本提供者和其他利益相关者。 5. 报告的外部保证逐渐成为常态。 6. 报告质量的平均得分呈下降趋势,表明虽然公司声明遵循框架原则,但合规质量并未提高。 7. 报告在描述业务模式、价值创造过程、风险和机会等方面表现较好,但在描述长期和短期价值创造、责任声明等方面存在不足。 8. 报告在一致性、连通性和简洁性方面表现不一。 9. 报告在采用TCFD建议、报告边界和责任声明方面存在一些具体问题。 综上所述,综合报告的发展趋势和质量在某些方面有所进步,但在遵循框架方面仍存在挑战。
综合报告质量下降的原因是什么? 综合报告如何更好地与战略和绩效指标联系? 综合报告如何更有效地提供前瞻性信息?
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