Research topic: Integrated Reporting in Australia

In December 2016, CPA Australia issued the following report, "AN EXPLORATION OF THE INFORMATION NEEDS OF SELECTED STAKEHOLDERS OF INTEGRATED REPORTING" (CPA, 2016). This report provided a summary of research undertaken which

explored the information needs of company stakeholders and their perspectives on integrated reporting (CPA, 2016). The objectives of the study were: 1. to explore what stakeholders claim they need and expect from an integrated report; 2. to assess the level of alignment between stakeholders' expectations information needs; and 3. to understand the usefulness of integrated reporting to their decision making(CPA, 2016).

This report is available from the following link:

https://www.cpaaustralia.com.au/professionalresources/esg/integratedreporting

As explained in the CPA Australia report, the integrated reporting framework was developed by the International Integrated Reporting Council (IIRC). Further information about the IIRC is available from their website:

http://integratedreporting.org/

Question :

1. Compare and contrast the findings of the CPA report with the following guiding principles that underpin integrated reporting

a. Stakeholder relationships;

b. Materiality;

c. Conciseness;

d. Reliability and Completeness;

e. Consistency and Comparability