Please find CIMA reports on the issue of reporting.
Our interest in reporting stems from a desire to promote efficient organisations. We believe there is a correlation between well run organisations and long term sustainable success and that reporting is a window on the information flows supporting decision making within an organisation.
A well run organisation should have the information available to report well; if good management information is not available then both internal and external reporting is likely to be poor. An effective reporting system allows these differences to be examined and promotes more efficient allocation of scarce resources.
The 'tomorrow’s corporate reporting – a critical system at risk' section provides information on the project by CIMA, PwC and Tomorrow’s Company into the fragmentation of the global corporate reporting system and the risks that this poses.
Report leadership is a collaborative initiative involving CIMA, PwC and Radley Yeldar. The focus of this work is the promotion of effective, engaging and accessible external corporate reports through practical illustrations of good reporting practice.
Details of our new Sri Lankan accounting standard study group can also be found.
Reports
Tomorrow's corporate reporting
This report identifies issues with the corporate reporting system and proposes an roadmap for change..
Executive remuneration and sustainability
Executive pay is under intense scrutiny internationally by governments, the media and social commentators. This paper offers principles that should underpin remuneration schemes, reassuring stakeholders that performance-related pay reinforces behaviour that creates long-term sustainability.
Making a success of your business: essential checklists for SMEs
Our checklist for SMEs, sponsored by SAP, will help business owners and managers of small companies to review progress and understand how to get the best out of their business.
Financial reporting supply chain
This executive report gives finance directors a snapshot of their peers' opinions on moving financial reporting forward.
Complexity, relevance and clarity of corporate reporting
This report summarises the views of CIMA members who are directors of FTSE350 companies.