Comment and analysis

ACCA report finds Integrated Reporting is struggling, except with ESG professionals

Paper cites low recognition, confusion and wariness as barriers to wider adoption.

Innovation above all else

PwC Partner, Clifford Tompsett, compares two reports and finds innovation and resilience are giving some companies an edge.

ESG: The tide is turning

Hilary Eastman looks at why investors use ESG information, why they want more, and what the future holds for ESG reporting.

Pay attention – the banks are getting it right

Richard Sexton, PwC’s Global Assurance vice-chairman explains how perceptions of business are changing – in different ways for different industries.

The UK’s Modern Slavery Act: how are companies responding?

PwC’s Patrick Shaw-Brown discusses companies’ reaction, disclosure trends and the future of the report.

IOSCO lays down the law on non-GAAP measures

Global standard setter releases statement updating its 2002 caution.

What is corporate performance? How can you report it? ICAS calls for more research

A new research paper from ICAS suggests that our notion of performance is changing, Hilary Eastman discusses their challenge.

Interview: “Do you take the lead or do you follow?”

Australian Securities Exchange tackles the new auditor’s report.

Tensions and opportunities: an Assurance view of PwC’s CEO Survey

CEOs are concerned about the business environment, but developing strategies to stay ahead.

PwC’s Global CEO Survey: How to lead in complicated times?

CEOs the world over are learning to lead at a time of prolonged and continuing uncertainty.

Interview: Boilerplate fears and bank audits top of the IAASB agenda

World Watch interviews asks outgoing and incoming IAASB board members about trust, challenges and non-financial information

Audit market regulation – what’s appropriate, what’s proportionate?

At a time of unprecedented scrutiny, it’s vital that regulators choose the right reforms to sustain and improve the audit market.

Auditor reporting – the sea change

Following extensive debate, we are getting very close to finalising the new audit reporting model. Diana Hiller sums up recent developments, reactions and remaining questions

Plain speaking! – Field-testing the new auditor’s report in Holland

PwC Netherlands have live field-tested the new-style auditor reports – read more about what they found out.

Better assurance for broader reporting – is there another way?

Corporate reporting is evolving, fast. How can the assurance model keep up? Diana Hillier and Ian Hitchen discuss innovation.