KPMG Australia’s report looks at the changes and explains why investors need to be involved in developing a corporate reporting environment that best meets their needs while helping to remove clutter, duplication and misalignment across reports.
- Investor involvement in integrated reporting <IR> is gaining momentum.
- The <IR> Framework is investor friendly, requiring regular engagement with investors to support the organisation in determining what is material and what is strategically important to report.
- An integrated report is ideally suited to providing key input information for investors and analysts to use in building financial models.
- Investors and analysts should work with companies as they review their corporate reporting portfolios under revised ASX Corporate Governance Principles, and consider the level of assurance required.