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01 February 2011

FEE unterstreicht die Bedeutung der integrierten Rechnungslegung


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FEE informs that integrated reporting is a holistic approach to enable stakeholders to understand how an organisation is really performing. Addressing the wider as well as longer-term consequences of decisions, an integrated report makes clear the link between financial and non-financial value.


In December 2009, Accounting for Sustainability (A4S) convened a high-level meeting of investors, standard setters (including both FASB and IASB), companies, accounting bodies and UN representatives, where it was agreed that A4S and the Global Reporting Initiative should work together with other organisations to establish an international body to oversee the creation of a generally accepted integrated reporting framework. The formation of the International Integrated Reporting Committee (IIRC) was formally announced in August 2010.

The role of the IIRC is to raise awareness, develop an integrated reporting framework, identify priority areas where additional work is needed, consider whether standards in this area should be voluntary or mandatory and promote the adoption of integrated reporting. The IIRC has set up three task forces considering content, governance and engagement & communications. It will develop proposals for an integrated reporting framework to be taken to the G20 meeting in November 2011.
The IIRC is chaired by Sir Michael Peat (Principal private secretary to HRH Prince of Wales) and includes a working group of 25 members, co-chaired by Paul Druckman (Chair of A4S executive board and of the FEE Sustainability Group) and Ian Ball (CEO of the International Federation of Accountants).
 
FEE has set up a task force drawing on its expertise in financial reporting, corporate governance, sustainability, small and medium-sized enterprises, and small and medium-sized practices and auditing. The Task Force analyses relevant developments, raises the profession’s awareness and prepares FEE to contribute to these important developments.

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