IR - Integrated Reporting - em debate APROXIMAR AS EMPRESAS DOS STAKEHOLDERS (1)

Até 15 de Julho, aqui no ISCAL É VERDE, ao nosso jeito, vamos mergulhar no debate em curso sobre os RELATÓRIOS a propósito do <IR>, e isso terá expressões várias, como, por exemplo, dar conta das reflexões e trabalhos de outros sobre a matéria. Assim, hoje chamou-nos a atenção o divulgado pela PwC France:

Communiqué de presse 2013

Neuilly-sur-Seine, le 17 avril 2013

Le reporting intégré, un atout pour la communication financière des entreprises

L'International Integrated Reporting Council (IIRC), comité international pour le reporting intégré regroupant investisseurs, entreprises, autorités de régulation, organismes de normalisation et profession comptable, lance une phase de consultation de 90 jours sur le cadre visant à améliorer le reporting d'entreprise.

Le projet de l'IIRC, publié hier pour consultation, a pour but de favoriser une approche plus cohérente du reporting d'entreprise et de mettre l'accent sur la manière dont l'entreprise crée de la valeur à court, moyen et long terme. Son objectif est également de promouvoir une plus forte responsabilisation et une meilleure gouvernance, et de soutenir une réflexion et une prise de décision intégrées pour remplacer les modèles économiques traditionnels, qui deviennent de plus en plus obsolètes. Continue aqui. 
E o comunicado de imprensa levou-nos a obra que há muito tinhamos referenciado:

Business reporting in a post-apocalypse global marketplace - Clearly, now is the time for creating an effective business-reporting model appropriate for the markets of the twenty-first century. Rather than start from scratch after the Enron-Andersen fiasco, two leading consultants from PricewaterhouseCoopers present a plan that supplements the current model, one in which executives, accountants, analysts, investors, regulators, and other stakeholders can truly embrace the spirit of transparency. The Future of Corporate Reporting highlights the best practices for global financial reporting, explaining the concept of "performance auditing," which focuses on the real performance of the business as opposed to technical adherence to GAAS. Eccles and Masterson also discuss the pros and cons of GAAP v. IAS, present new approaches to reforming financial reporting, and outline a twenty-first-century model of accounting that will improve markets and benefit shareholders. +