2013 Investor Critique of the International Integrated Reporting Council Pilot Programme Business Network
The IIRC asked participants of its Pilot Programme Investor Network to critique selected reports from the IIRC Pilot Programme Business Network. The aim was to understand the strengths and shortfalls of today's reporting from the perspectives of providers of financial capital. The findings of the analysis were summarized in the 2013 Investor Critique.
Investors concluded the reports they reviewed were useful in communicating a more holistic view of performance than otherwise found in traditional financial reports.
Furthermore, they concluded that these reports provided greater insight into areas such as strategy, risk, governance and future targets. The reports were felt to provide a contextual foundation for interpreting and analysing disclosed data.
To drive ongoing improvement in <IR>, the Investor Critique also yielded several recommendations for report preparers, for example, further connectivity of information.
Click here to read the 2013 Investor Critique.