编者按：国际会计师联合会（IFAC）近日对国际综合报告框架的发布表示欢迎，认为该框架的发布有助于推动各类企业或组织提高关于治理、战略、前景和业绩等信息质量，帮助各类企业或组织与其投资者和相关方开展互动并关注价值创造，最终推动全球经济稳定和实现可持续发展。
 
       作为国际综合报告理事会（IIRC）的联合创立方之一，IFAC在创立IIRC及制定国际综合报告框架工作中发挥了核心作用。IFAC主席担任IIRC理事会成员，IFAC前执行总裁代表IFAC担任IIRC工作组主席。
 
The Framework is an opportunity for organizations to improve the quality of information provided about governance, strategy, prospects, and performance that reflects the commercial, social, and environmental contexts within which they operate. It enables them to engage with investors and others and focus on value creation over time. Ultimately, it will contribute to a more financially stable global economy and is a force for sustainability.

It will bring cohesion, technical rigor, and efficiency to a process that has grown organically and through market pressure over the last three years. Organizations that are able to adopt “integrated thinking” will benefit by breaking down internal silos and reducing duplication. Finance and accounting leaders need to act as change agents in their organizations and facilitate integrated thinking across the organization so that integrated reporting can be successful. These leaders have a crucial role in putting their organizations on a path of sustainable performance.
 
As a co-founder of the IIRC, IFAC has played a central role in the development of the IIRC and the Integrated Reporting Framework. IFAC President Warren Allen serves on the IIRC and former IFAC CEO Ian Ball is continuing his role as Working Group chair on IFAC’s behalf. IFAC has also provided staff support to the development of the IR Framework.

We encourage our member bodies and other stakeholders to communicate about the Integrated Reporting Framework and to get involved in its next stages, and we look forward to continuing to perform a constructive and central role in 2014 and beyond