This paper was released at the recent IIRC Conference in Tokyo. It was a collaborative project between the AICPA (Association of International Certified Professional Accountants (the Association – the unified voice of the Chartered Institute of Management Accountants and the American Institute of CPAs), Black Sun and the IIRC. It’s based on a global survey of business leaders, analysing how value creation information is used and understood.
The survey found that executives believe they need better information to deliver future business success. In order to create sustainable value for all stakeholders, executives globally report an interest in taking a longer-term strategic perspective and having more insight into drivers of future performance.
Read the full paper
Read a summary of the report by Sallie Pilot