本篇内容讲述的是国际综合报告的最新趋势，国际综合报告理事会(Council of International Integrated Reporting)成立于2010年，其目标是为企业在创造价值方面的沟通建立一个全球认可的框架。国际综合报告框架的第一个版本由理事会于2013年出版(Maroun, 2014)。然而，组织对当前信息的报告与信息投资者需要考虑对业务价值和前景的评估之间仍然存在着明显的差距。本篇澳洲管理学论文代写文章由澳洲论文通AssignmentPass辅导网整理，供大家参考阅读。
The Council of International Integrated Reporting was formed in the year 2010, with the objective of creating a framework with global acceptance for the process leading towards communications by the business regarding creation of value. The first version for the Framework of International Integrated Reporting was published by the Council in the year 2013 (Maroun, 2014). However, there is still a prominent gap between the reporting of current information by organizations, and the investors of information need to consider the assessment of business value and prospects.
The listed companies in South Africa now require the adoption of integrated reporting on the basis of explanation or application. After the first yearly cycle was completed by listed companies of South Africa, the results were rewarded for the companies, even though there was an involvement of certain challenges (Romi, 2014). There are more than 80 listed companies of South Africa enjoying a positive impact due to the over change taking place in ethos of reporting to involve enhanced strategic thinking across the company. There is clarity in the fact that there is a bedding down of the concept and hence has been gaining momentum. With the integrated reporting being fully adopted, the companies of South Africa have established an appropriate way to report the performance and strategy of business (Abeysekera, 2013). The duration of journey is highly dependent upon the point of departure, and the commitment and energy of management to implementation. There lies huge scope for the sophistication and maturity of the current systems of reporting.
Finally, it is worth noting that there are significant variations in the levels of application, which is highly dependent on the approach, sophistication and maturity by organizations towards the adoption of integrated reporting (Fries, 2010).