2008年，随着金融危机席卷全球，人们对现有的企业报告价值显得更加担忧,在信息超载的情况下居然缺乏金融危机预警的信息,企业无法完整地披露其运营全景,尤其是使诸如风险、机遇等关键性信息难以得到有效的整合,整合现有各种财务与非财务报告已成为当今全球会计变革的重要议题之一。在这种背景下，国际会计界提出了编制企业“整合报告”(Integrated Reporting)的创新性设想，希望将公司财务信息与环境保护、社会责任履行和公司治理等其他方面的信息加以有效整合，共同披露，以便能够更好地综合反映企业价值创造和可持续发展的能力。

　　Integrated reporting (IR)作为P3的考点之一，会如何出现在考试中呢?来看看考官的回答。

　　Integrated reporting (IR) has been developed and promoted by the International Integrated Reporting Council (IIRC), a global coalition of regulators, investors, companies, standard setters, the accounting profession and non-governmental organisations. IR has been introduced to the syllabuses of many of the Professional level papers. This article aims to show how the idea of integrated reporting is relevant to the Paper P3 syllabus.

　　IR has many elements which easily relate to Paper P3. The definitions of IR is:

　　·A concise communication of an organisation’s strategy, governance and performance.

　　·Demonstrates the links between its financial performance and its wider social, environmental and economic context.

　　·Show how organisations create value over the short, medium and long term.

　　It is useful to imagine yourself investigating a company about which you know nothing to decide whether or not you want to invest in it. Going to the latest annual report and financial statements would probably be your starting point, but you will be left with many unanswered questions – certainly if the company shows the minimum information required by law and the accounting and financial reporting standards. You will learn relatively little about the company’s business activities (though segmental reporting helps), their competitors, their future plans or how they intend to achieve sustainable competitive advantage. IR aims to fill the gaps so that existing or prospective investors better understand the company.

　　An article entitled 'ACCA embeds integrated reporting' (see 'Related links') suggests that the following IR Content Elements are particularly relevant to Paper P3:

　　·Organisational overview and the external environment

　　·Opportunities and risks

　　·Strategy and resource allocation

　　·Business model

　　·Future outlook