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What does the future of corporate reporting look like, what are the opportunities and challenges and where are the barriers to change? This report captures the views of key stakeholders on the topic, puts forward principal policy options and invites further debate.

The report considers:

  • Where corporate reporting is now
  • The need for clearer corporate reporting objectives
  • How to achieve and maintain consistency and credibility in reporting
  • How to meet demands of diverse stakeholders
  • What to do about the intangibles problem
  • How data and technology can improve reporting

What is the future of corporate reporting?

The future of corporate reporting is a subject attracting much attention of late. Yet despite much discussion and debate on this topic, fundamental change has been slow and inconsistent.

This report captures some of the thought-provoking views shared by key stakeholders on this subject including whether companies are reporting the right information to the right stakeholders in the right way, or if there is more to be done to ensure corporate reports are meeting the needs of users?

The report also highlights a number of issues that were singled out as barriers to change and identifies principal policy options for further consideration and debate.

Share your thoughts

This paper forms part of an ongoing debate on the future of corporate reporting. It is part of a major programme of work by ICAEW in 2017/2018 on this subject. We invite you to contribute to this debate by adding your voice to this ICAEW event:

You can also email your thoughts on this report to nigel.sleigh-johnson@icaew.com.

Views on this report

Read the International Integrated Reporting Council’s comments on our report and how it ties in with their views on the future of corporate reporting.