综合报告国际发展动态及我国应对举措

在强调可持续发展以及社会责任的背景下,仅仅披露财务信息的传统财务报告已经无法满足各利益相关方的需求,涉及财务、环境、社会责任和公司治理等信息的综合报告已成为企业报告未来的发展趋势。本文对综合报告提出的背景以及当前的国际发展动态进行了概述,分析了发展综合报告面临的挑战,同时针对我国综合报告的发展现状,提出了我国的应对举措。

Recent Development of Integrated Reporting and China's Corresponding Measures

In the context of sustainable development and social responsibility, traditional financial reporting which merely discloses the financial information has failed to meet the needs of various interested parties, while integrated reporting that covers financial and environmental information, social responsibility, as well as corporate governance becomes the trend of future corporate reporting. In this paper, we review the background and recent development of integrated reporting, analyze relevant challenges, and propose China's corresponding measures based on our current stage of integrated reporting.