ACCA：2024企业报告的八大黄金法则研究报告（英文版）（36页）.pdf

1、PRINCIPLES OF GOOD CORPORATE REPORTINGCopyright November 2024 by the Association of Chartered Certified Accountants(ACCA).All rights reserved.Used with permission of ACCA.Contact for permission to reproduce,store or transmit,or to make other similar uses of this document.About ACCA We are ACCA(the A

2、ssociation of Chartered Certified Accountants),a globally recognised professional accountancy body providing qualifications and advancing standards in accountancy worldwide.Founded in 1904 to widen access to the accountancy profession,weve long championed inclusion and today proudly support a divers

3、e community of over 252,500 members and 526,000 future members in 180 countries.Our forward-looking qualifications,continuous learning and insights are respected and valued by employers in every sector.They equip individuals with the business and finance expertise and ethical judgement to create,pro

4、tect and report the sustainable value delivered by organisations and economies.Guided by our purpose and values,our vision is to develop the accountancy profession the world needs.Partnering with policymakers,standard-setters,the donor community,educators and other accountancy bodies,were strengthen

5、ing and building a profession that drives a sustainable future for all.Find out more at 2Corporate reporting is akin to a kaleidoscope.From one end of a tube,reflecting surfaces positioned at different angles show changing patterns as a base pattern is rotated.Similarly,within the limits of corporat

6、e reporting,information is viewed from the different angles of various stakeholder groups to form an understanding that facilitates each groups decision-making.With todays increasingly diverse audiences,corporate reporting is constantly evolving,resulting in a blend that is simultaneously familiar a