O IFAC (International Federation of Accountants – www.ifac.org), instituição internacional que representa mais de 2,8 milhões de profissionais da contabilidade, divulgou em 03/11/2015 relevante reflexão sobre: “A Criação de Valor com Pensamento Integrado: O Papel do Profissional de Contabilidade”.
Segue a integra do release divulgado e link para o paper.
IFAC RELEASES NEW THOUGHT PAPER SETTING OUT A VISION FOR INTEGRATED THINKING
(New York, New York, November 3, 2015) – To facilitate the contribution of professional accountants to integrated thinking—and help align capital allocation, corporate behavior, financial stability, and sustainable development—the International Federation of Accountants® (IFAC®), the global organization for the accountancy profession, today published Creating Value with Integrated Thinking: The Role of Professional Accountants.
The thought paper sets out a vision for integrated thinking and explores what professional accountants working in the public and private sectors can do in practical terms to facilitate it in their organization, regardless of whether their organization is planning to publish an integrated report. It identifies five key elements, which, if implemented, can lead to more effective organizations. This ultimately provides the basis for shifting from today’s financially oriented reporting to integrated reporting.
“Integrated reporting continues to gain global momentum and help change the way businesses think about creating value over time. But it is integrated thinking that will ultimately change corporate behavior and lead to more resilient organizations and greater trust in business and government,” said IFAC CEO Fayez Choudhury. “Professional accountants—as business partners involved in organizational leadership and decision support—can use integrated thinking as a means of engaging those beyond the finance and accounting departments to facilitate resilient organizations that create value over the short, medium, and long term.”
The thought paper reflects integrated thinking as we understand it today, given that this is a period of experimentation for many organizations. It explores what integrated thinking involves, as well as its challenges and how they can be overcome, and advances a meaningful understanding of its role and power. Notably, the publication also discusses how integrated reporting both improves and is improved by integrated thinking.
IFAC is the global organization for the accountancy profession, dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. It is comprised of more than 175 members and associates in 130 countries and jurisdictions, representing approximately 2.8 million accountants in public practice, education, government service, industry, and commerce.