Integrated reporting decision usefulness: Mainstream equity market views
通过对22位英国主流股票市场参与者的访谈，发现尽管有机构支持，但综合报告在股票市场中的需求及决策有用性较低，存在框架可比性、强制合规和鉴证不足等问题。
Highlights• Interviews with 22 mainstream UK equity market actors.• Despite institutional support, demand for, and decision-usefulness of, <IR> by equity market actors is low.• Low level of <IR> discourse within equity market and between users.• Concerns over the <IR> Framework and reporting comparability and consistency.• Lack of mandatory compliance and assurance further militates against use.