Representatives of More Than 20 Organizations Including the AICPA Agreed on a Proposal to Form a Committee That Would Oversee Development of an Integrated Reporting Model

Journal of Accountancy, March 2010 | Go to article overview

Representatives of More Than 20 Organizations Including the AICPA Agreed on a Proposal to Form a Committee That Would Oversee Development of an Integrated Reporting Model


Representatives of more than 20 organizations including the AICPA agreed on a proposal to form a committee that would oversee development of an integrated reporting model. The model would connect reporting of organizations' strategy, risk and financial and sustainability performance.

The proposals were the outcome of a London meeting of the Accounting for Sustainability Forum hosted by the Prince of Wales. "Sustainability is a global issue," said AICPA Senior Vice President Arleen Thomas, who represented the Institute at the meeting. "Collaboration with other major accounting bodies in international groups like the Accounting for Sustainability Project is essential to success in providing thought leadership and influence in this emerging area."

The members of the forum agreed that part of the problem is that numerous organizations are developing standards but no single organization is coordinating the efforts. "Businesses and investors both need universally accepted standards and frameworks that reduce complexity and provide consistent comparable information," says AICPA Technical Manager Ken Witt, who was part of the Institute's delegation.

As a result, the group proposed that accountability for the oversight and development of the reporting model should rest with a single body. However, that single body, which the proposal (tinyurl. …

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