FRC Audit Committee Chairs report

11 December, 2020

Audit Committee Chairs’ Views on, and Approach to, Audit Quality

The key theme that emerges from this research is that audit committee chairs (ACCs) have different views on, and approaches to, audit quality. During the interviews, ACCs offered a range of underst...
IIRC Integrated Thinking & Strategy: State of Play Report

16 October, 2020

Integrated Thinking & Strategy: State of Play Report

This report introduces a new model for integrated thinking, called the ‘spring model’, having been developed by the participants of the IIRC’s Integrated Thinking & Strategy Group over the l...
CFO and Finance Function Role in Value Creation IIRC report

2 October, 2020

The CFO and Finance Function Role in Value Creation

The CFO and Finance Function Role in Value Creation, and its supplementary report,
Calculator

10 July, 2020

IFRS Standards and IFRIC Interpretations

IFRS Standards are set by the International Accounting Standards Board and are used primarily by publicly accountable companies—those listed on a stock exchange and by financial institutions, such a...
Toward Common Metrics and Consistent Reporting of Sustainable Value Creation

18 February, 2020

Toward Common Metrics and Consistent Reporting of Sustainable Value Creation

This report proposes a common, core set of metrics and recommended disclosures to align mainstream reporting and, in so doing, reduce fragmentation and encourage faster progress towards a systemic sol...
Accountancy Europe report

16 October, 2019

10 Ideas to Make Corporate Governance a Driver of a Sustainable Economy

The climate crisis, declining natural resources, and pollution affect us all. We need to make our economic system sustainable now, to be able to face these imminent threats. Corporate governance is in...
ACCA Audit and Technology report

21 August, 2019

Audit and Technology

This report assesses the technologies having most impact on the audit profession as we know it today. Drawing on existing research and exploring the views of leading practitioners, it provides an unde...
ACCA, risk management

13 May, 2019

Risk and Performance: Embedding Risk Management

Board-level risk management activities vary in organisations as a result of internal and external factors. This new report from ACCA (the Association of Chartered Certified Accountants) highlights com...
FRC UK Corporate Governance Code

30 July, 2018

UK Corporate Governance Code 2018

At the heart of this code is an updated set of principles that emphasise the value of good corporate governance to long-term sustainable success. By applying the principles, following the more detaile...
EY_Annual-Reporting_2015

13 March, 2017

Annual reporting in 2015: evolving communication in a changing world

Annual reporting in 2015: evolving communication in a changing world is the third edition of EY’s annual review of FTSE 350 annual reports and accounts (ARAs). This foll...