| Growing awareness of sustainable development,people pay more and more attention to the information disclosure of enterprises on environmental protection,social responsibility and so on.Although the current enterprise reporting system includes non-financial reports such as environmental reports and corporate social responsibility reports,because of their independence from corporate financial reports,the two have problems such as redundancy of content and lack of effective integration of key information,which cannot meet the needs of people to obtain effective information.In this context,the International Integrated Reporting Council(IIRC)was co-led by various parties in 2010,and since then Integrated Reporting(IR)has become an international topic.Since the concept of Integrated Reporting was put forward,scholars at home and abroad have made corresponding research on the characteristics of IR,the necessity of implementation,the decisive factors affecting the implementation of IR and the relationship with other types of disclosure reports,but less attention has been paid to the quality problems in the implementation of IR.In 2014,the IIRC published a document on ‘Assurance on IR : an exploration of issues’,aimed at creating an exploration of the quality of the IR.At the same time,studiesabroad have proved that,although the use of IR is beneficial to stakeholders and contributes to the implementation of the best strategy,the popularity of IR is still low,and it is difficult for companies to fully adhere to the IR framework and guidelines even if they use IR for disclosure.That is to say,most of the current use of IR is still in the stage of following the framework structure,and such a development makes it difficult for people to understand the process of enterprise value creation with integrated thinking,so that the real value of IR cannot be realized.So the urgent question to be addressed now is how to guide companies to use IR to publish higher-quality information rather than more information.Based on the above background,this paper analyzes the background,content,form,reliability and assurance of the IR issued by CLP Holdings,which is the only enterprise in China to participate in the IIRC ‘pilot project’,using the foreign quality evaluation system and applying the specific scoring elements and standards,and analyzes that the quality of the IR issued by CLP Holdings still needs to be improved.The specific reasons for this state of affairs are the lack of understanding and application of the innovative elements of the IR,while the deeper reasons may be due to the consideration of the related costs associated with the adoption of the IR.Although the popularization and development of the IR in our country is the trend of the times,it is undeniable that there are still many challenges in the process of the IR of practice in our country at present.In order to promote the IR of high-quality practice in our country,the article provides relevant suggestions from the aspects of internal promotion and external support respectively,in order to provide useful reference. |
