后危机时代公司整合报告的构想及创新——基于FESG四维信息与SWOT分析的思考

The Conception and Innovation of Integrated Reporting in Post Financial Crisis Era——Based on FESG Four Dimensional Information and SWOT Analysis

后危机时代对"降低报告复杂性"提出了强烈要求,同时对企业社会责任和可持续发展的关注度也日益提升,正是在这种背景下,国际会计界提出了"整合报告"的新概念,并于2010年8月成立一个致力于发展"整合报告"框架及编制标准的国际机构———国际整合报告委员会(IIRC)。然而,整合报告的理论及实践目前都还处于初创阶段,国内在此领域的研究也几乎处于空白。本文在关注IIRC和世界各国有关整合报告研究动态的基础上,对整合报告的发展前景作了SWOT分析,同时提出了以FESG四维信息作为整合报告基本内容等有关设想。

Post financial crisis era urges to reduce the complexity of reporting, and pays more attention to social responsibility and sustainable development of enterprises. So the corporate reporting needs urgent reform. It is in this context, the international aeeounting profession puts forward a new concept of ＂ integrated reporting＂, and founded International Integrated Reporting Committee （IIRC） in August 2010. However, the theory and practice of integrated reporting are still in their infancy, and domesfie research in this area is almost in vacancy. Based on the concern of IIRC and the dynamic research of integrated reporting around the world, the paper makes use of SWOT to analyze the development prospect of integrated reporting, and puts forward the suggestion of using FESG - four dimensional information as a basis of integrated reporting.