Corporate Reporting refers to the presentation and disclosure aspects of reporting and includes Integrated Reporting, Financial ReportingCorporate Governance, Corporate Responsibility etc. Internationally, most regulations include both mandatory and voluntary disclosures to add value for the stakeholders. The materials in the links below will equip you very well in grasping the basics and have in depth knowledge in Corporate Reporting.

Corporate reporting is the concept that connects the company to its stakeholders. Audit reporting is part of corporate reporting, along with financial reporting, corporate governance, corporate responsibility, integrated reporting and others.

Taking these elements into account, the objective of the write up is to set the framework of audit reporting, as part of the larger sphere of corporate reporting, while analyzing its strong link to corporate governance and, in particular, to the transparency principle. By using a general to specific deductive approach, we start our analysis from the concept of corporate reporting, taking into consideration the insights provided by academic research and professional organizations. Another part of this chapter is to provide a starting point to auditing theories that explain the objectives and outcomes of our research.

Corporate reporting is a company’s means of communicating with the stakeholders, as part of their accountability and stewardship obligations (FEE, 2015). The meaning of corporate reporting is in a continuous transformation, as Professor Mervyn E. King posits: “corporate reporting is not what is used to be” (Centre for Tomorrow’s Company, 2011). Some possible explanations for this statement are exposed subsequently. The economic world has changed in the last decade. Financial scandals have had an adverse effect on the confidence and perception of the stakeholders regarding the figures provided by reports – financial and audit reports equally. Around 80% of investors are looking for better reporting quality, because the company’s reporting quality has an unswerving impact on their investment decisions (PwC, 2014). Thus, although the auditor still focuses on the financial statements, whether they provide a “true and fair view of the company’s financial position, the communicative value of the audit report has significantly improved in recent years. And it is all because of the trend of changes in the corporate reporting framework, with the purpose of better fulfilling the needs of stakeholders.”

The materials in the links below will equip you very well in grasping the basics and have in depth knowledge in Corporate Reporting. Remember this is brought to you by Clincarr. Don’t forget to leave your comments.

Enjoy your reading ………..

Corporate-Reporting-ICAN Study Text



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