Accountancy Futures: A Gathering Force
Progress towards the adoption of integrated reporting around the world may be mixed, but momentum continues to build, says ACCA's Rachel Jackson.
Black Sun's 2011 research report, 'Towards Global Sustainability', found that, overall reports in the G20 region were meeting less than 50% of what Black Sun defined as integrated reporting good practice. South African companies were most successful at integrating and demonstrating the strategic importance to the business of non financial impacts, actions and goals, meeting on average 73% of Black Sun's criteria. European G20 countries came next, meeting 54%, followed by Brazilian companies (48%), companies in the republic of Korea (41%) and US corporates (19%). "
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