Corporate Reporting Dialogue publishes paper on transparency and accountability

Released 02 July 2019

The paper sets out seven key principles that preparers should follow to achieve transparency and accountability.

The paper was put together by the International Integrated Reporting Council, and was contributed to by the following organisations:

The paper sets out the following key principles that the group believe preparers should follow to ensure transparency and accountability:

1materiality;

2completeness;

3accuracy;

4balance;

5clarity;

6comparability; and

7reliability.

The paper states ‘These common principles are a reminder that the Dialogue participants have similar expectations from companies in preparing and disclosing information. This implies an alignment at the fundamental level of the frameworks.’

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