This report explores what investors want from corporate reporting and how organizations are responding to their needs. It highlights the type of information investors need to make decisions, the format and communication channels they prefer, and their level of trust in the information received. The Association of Chartered Certified Accountants (ACCA) is a global organization for professional accountants that aims to offer business-relevant qualifications to people around the world. It was founded in 1904 and has core values of opportunity, diversity, innovation, integrity, and accountability. The report emphasizes the importance of accountants in economies in all stages of development and aims to develop capacity in the profession and encourage the adoption of consistent global standards.