从股票价值到共享价值：探索会计师在构建综合报告体系实践中的角色

企业报告出现了一个新的趋势，即将财务与非财务的信息整合起来形成“综合报告”。这份由ACCA与IMA共同完成的报告阐释了会计师在综合报告体系的构建与执行过程中的重要作用，同时考察了如今企业关注重心从股票价值到共享价值的转移，也即企业对成功的定义由内部财务收益向外部社会经济影响的转变。

There is a new trend of corporate reporting: the integration of financial and nonfinancial concerns into one accounting tool, called <IR>. This report from IMA and ACCA explains how accountants are instrumental in the development and implementation of the integrated reporting process. The report examines the recent shift in focus from share value to the generation of “shared value,” as companies define success in terms of both internal financial returns and external social and economic results.

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