ACCA’s third annual integrated reporting study reveals how 10 out of profiled around the world strive for authenticity in their integrated reports, and how the financial sector is leading the global adoption of integrated reporting.

The purpose quality of integrated reporting is to make information available to investors and other stakeholders to enable a more efficient and productive allocation of capital - focusing on value creation, and the different resources used and affected by the business to create value over time.

Compared to previous years, this year’s study reveals integrated reports are more concise and include advanced assurance, however concerns were raised that positive performances were reported more prominently than negative performance.

Yen-Pei Chen, corporate reporting manager, says the research highlights the importance of authenticity – which includes presenting information in a balanced way without bias, reporting in a transparent way about missed performance targets and future challenges, and providing picture of how creates value over time.

She said: ‘There is often a reluctance among executives to make claims that are too ambitious before the desired levels of performance have been achieved. However, in these times of low corporate trust, authenticity - being honest about 's mistakes and challenges - is increasingly important for the credibility of integrated reports.

‘This report presents good practice ideas and excerpts from ten integrated reports which have demonstrated authenticity in different ways. I hope that these help to drive further improvements in integrated reporting and thinking around the world.’

The International Integrated Reporting Council (IIRC) has developed the International Integrated Reporting Framework  across the world to adopt integrated reporting.

Richard Howitt, chief executive of the IIRC, said: ‘Every year I am inspired by the innovation and leadership displayed by the participants of the integrated reporting as they push the development and effectiveness of their reporting to the next level. 

‘Reporting practice is by no means perfect and we have a long way to go - as some of the areas highlighted for improvement in this research from ACCA demonstrate. However, I am confident that we are travelling in the right direction.

‘My thanks go to ACCA for their support in the IIRC's report critique project to enable us to understand how reporting is developing, so we know better the role we can play in helping integrated reporting take hold.’

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