Faz todo o sentido atentarmos nos comentários elaborados a propósito do International Integrated Reporting Framework, e aqui estão os adiantadaos pelo Global Network of Director Institutes:
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GNDI has submitted comments to the International Integrated Reporting Council (IIRC)’s consultation on the draft Integrated Reporting (IR) framework.
“Directors believe corporate reporting should result in concise, simple and focused reports that identify the material business risks that an entity faces, how that entity manages those risks and how they determine their success in managing those risks,” said John Colvin, chair of GNDI and CEO of the Australian Institute of Company Directors (AICD). “However, we have significant concerns that should Integrated Reporting be mandated, it is likely to result in overly prescriptive, compliance driven corporate reporting.”
In their comments, GNDI expressed a number of concerns with integrated reporting mandates including the potential for increased compliance costs for entities as well as increasing volume of reporting, the need to make sure there is “genuine investor demand” for the disclosures in an integrated report, and the risk that there will be a potential increase in directors’ liability in IR-related disclosures, combined with the lack of an “internationally harmonised safe harbour for forward looking statements.” ». Leia na integra.
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