This report explores the perception of integrated reporting (IR) among providers of financial capital and its potential for providing decision-useful information. The report identifies investors' information needs and challenges to widespread IR adoption, and provides recommendations for overcoming these challenges. The Association of Chartered Certified Accountants (ACCA) is a global body for professional accountants that offers business-relevant qualifications and supports its members and students worldwide. In June 2016, ACCA formed a strategic alliance with Chartered Accountants Australia and New Zealand (CA ANZ) to represent the voice of 788,000 members and future professional accountants around the world.
