综合报告的“综合评价”：挑战和最佳实践

从2016年7月至10月，ACCA与IIRC合作审查了“IR”业务网络内41个公司的综合报告。报告涵盖截至2016年3月31日的会计期间。这项审查项目向参与公司反馈了其综合报告的优势以及与国际综合报告框架相比的不足之处，旨在鼓励他们继续改进综合报告。

基于41份报告的审查，我们发现企业综合报告有6个领域可改进的，包括创造价值性、连贯性、选择绩效指标、重要性、简明性、可靠性和完整性。针对每个领域，我们通过与领先综合报告制作者进行访谈和分析最佳综合报告的企业案例，总结了8个“最佳实践”建议以帮助企业准备和改进自身的综合报告。

From July to October 2016, ACCA worked with the IIRC to review 41corporate reports produced by participants of the <IR> Business Network. The reports covered accounting periods up to 31 March 2016. The review project provided confidential feedback to participants, aiming to encourage continued improvement in reporting by highlighting both areas of strength and gaps in implementation of the International <IR> Framework.

Areas where reporting can be improved include the following：

Value creation

Connectivity

Defining performance measures

Materiality

Conciseness

Reliability and completeness

For each of these areas, practical insight into how improvements can be made is provided through interviews with leading reporters, and real-life best practice examples.The report concludes with 8 ‘top tips’ on how to prepare a great integrated report.

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