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Position:First in... - Chartered Institute of Management Accountants - Brief article

CIMA is inviting members to contribute evidence to a new programme exploring how to make corporate reporting fit for purpose in future Corporate reporting plays a crucial role in a market economy, providing the information building blocks necessary for effective decision-making by investors and other key stakeholders.

The institute is a founding partner of the Report Leadership initiative, which has published several documents providing practical illustrations of good practice. It believes that an engaging and materially complete management commentary or narrative section is essential for effective corporate reporting, so welcomes the drive towards an integrated reporting model.

But there is still room for improvement, CIMA is concerned that, while there have been initiatives to improve the system, progress has been limited. It is inviting views that will inform thinking on questions such as: which aspects of the system prevent or support the effective development of corporate reporting? What are the...

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