This report examines the perceptions of South African institutional investors towards integrated reporting by South African listed companies. The report also provides suggestions for the future development of integrated reporting. The Association of Chartered Certified Accountants (ACCA) is a global body for professional accountants that aims to offer business-relevant qualifications to people around the world. ACCA has a long history of promoting diversity, innovation, integrity, accountability, and opportunity. The organization works to develop capacity in the profession and encourage the adoption of consistent global standards. It also aims to open up the profession to people of all backgrounds and remove artificial barriers to entry. The report highlights the importance of integrated reporting for businesses and the role of institutional investors in promoting its adoption. It also suggests that the South African institutional investment community is generally supportive of integrated reporting but calls for more transparency and accountability in the reporting process.
