首年小结：《国际综合报告框架》发布第一年的进程与挑战

这两篇研究报告由IIRC、IAAER（国际促进教育进步研究会）与ACCA联合完成，回顾了《国际综合报告框架》发布的第一年里取得的进展，并且讨论了推行综合报告的进程中将要面对的挑战。两篇报告分别从综合报告的供给侧与需求侧对综合报告推行的驱动因素进行解读，即报告编制者和审计师，与报告使用者。

On 9 August 2016, we launched two research reports, jointly commissioned by the IIRC, the IAAER and ACCA, which look at the progress made in the first years since the publication of the International <IR> (Integrated Reporting) Framework, and discuss the challenges that lie ahead as <IR> aims to become the reporting norm.

The two reports deal with the dual drivers of supply and demand: ‘Factors affecting preparers’ and auditors’ judgements about materiality and conciseness in integrated reporting’ deals with the supply, while ‘Meeting users’ information needs: the use and usefulness of integrated reporting’ deals with the demand.

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