Corporate Reporting: What Investors Can Expect from Integrated Reporting Initiative (Video)
In general, it can be daunting for investors to keep up with the veritable gamut of initiatives aiming to enhance corporate reporting in one form or the other. Nevertheless, ongoing developments in integrated reporting warrant the growing attention they are receiving from investors and companies alike — especially given the goal to augment the reporting framework to better communicate a company’s business model and potential to create long-term value.
Still, there are a bunch of questions that the “uninitiated” are bound to have, including:
- What gaps are being addressed by integrated reporting?
- Exactly what kinds of information are being integrated?
In this video — featured at the December 2013 AICPA-SEC conference in Washington D.C. — Paul Druckman, CEO of the International Integrated Reporting Council (IIRC), discusses with CFA Institute the objectives and key characteristics of the integrated reporting initiative.