Chief financial officers (CFOs) occupy influential leadership roles in their organisations. They are ideally placed to drive the momentum of integrated reporting as a means to understand and communicate how their organisations create value over time. Integrated reporting is not about more reporting but rather about achieving better outcomes from reporting. Through enabling better connectivity, it allows an organisation to better understand how value is created, thereby improving board and management information and decision making. Ultimately, organisations implementing develop strategies and business models better tailored to creating value over the short, medium, and long term. The International Framework provides principles and concepts to understand and communicate a clear, concise, integrated story that explains how all of an organisation’s capitals and resources create value in the context of external trends, risks and opportunities, and the business model. responds to current challenges in corporate reporting that have been driven by a compliance focus that does not provide sufficient clarity on how value is, and will be, created by organizations given the complex, competitive, and resource constrained world in which they operate.
CFO Leadership in Integrated Reporting
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