JICPA: Vision for the future of integrated reporting and the role of CPAs
This short report produced by the Japanese Institute of Certified Public Accountants (JICPA) explores the future of integrated reporting and the role of certified public accountants (CPAs).
It discusses the need for corporate reporting model to support sustainable value creation, built upon an integrated reporting concept, and examines the key drivers and supporting measures required to disseminate these practices and the role of CPAs, and outlines the JICPA policy on integrated reporting initiatives.