Current Issues in Corporate Reporting

In 2011 the International Integrated Reporting Committee published some initial proposals for a framework to develop a new approach to corporate reporting.
Write a report that identifies the need for a new approach to corporate reporting and the problems faced in producing such a framework.
Exemplary exploration and critique of information from a comprehensive range of sources primary & secondary, many at the forefront of knowledge and practice;
Exceptional depth in breadth.
Systematic and extensive research which exceeds expectations for undergraduate work Explores and critiques information from a wide range of sources (primary & secondary), some at the forefront of knowledge or practice.
Accurate and coherent in breadth and depth.
Systematic and extensive research Explores and deploys information, including some aspects of new knowledge, from a wide range of secondary and several primary sources;
Accurate and coherent in breadth, with depth in most areas
Effective and wide-ranging research Locates and explores a satisfactory range of information and evidence, with some use of primary sources
Accurate, with depth in many aspects
Satisfactory research Locates and organises an acceptable range of information and evidence often from familiar secondary sources;
Largely accurate across most areas, with limited depth
Limited range of research; Range of information and evidence limited, mostly from familiar secondary sources,
Some inaccuracies or omissions;
Limited research Relies on restricted range of poor quality evidence, inaccurately understood and poorly organised.
Demonstrates a lack of research.
Problems faced in production of framework
(50%) Designs methods that convincingly address/solve complex, unfamiliar and unpredictable issues.
Advanced critical understanding of abstract concepts, theories and/or cutting-edge practice, their implications and applications, exceeds expectations for undergraduate work.
Creative/original/compelling conclusions; convincingly justified/argued/evidenced Applies and refines appropriate methods to address complex and unfamiliar issues.
Excellent understanding of abstract concepts, theories and/or cutting-edge practice; their implications and applications.
Insightful conclusions closely argued and evidenced showing originality and creativity in several aspects Selects and applies appropriate methods to address complex and unfamiliar issues.
Thorough understanding of abstract aspects and/or cutting-edge practice and several of their implications and applications.
Conclusions logically argued and evidenced, with some aspect of insight, creativity or originality. Uses appropriate methods to analyse complex and unfamiliar issues, with some evaluation and synthesis of information;
Understanding of more abstract aspects sometimes less developed.
Mostly relevant evidence supports logical conclusions showing some critical insight and limited creativity or originality. Uses appropriate methods to analyse complex issues, with little evidence of evaluation or synthesis
Limited ability to deal with abstract or unfamiliar ideas and their implications and applications.
Tendency to description and reliance on familiar material or approaches
Few conclusions sparsely argued or evidenced, mainly derivative and with little critical insight Superficial analysis of complex issues, lacking in evaluation or synthesis;
Engagement with abstract/unfamiliar ideas or implications and applications is slight.
More descriptive than analytical and tends to rely on familiar material or approaches;
Sparse conclusions insufficiently argued or evidenced and mostly derivative, with marginally insufficient critical insight or creativity or originality Superficial or partial, with significant inaccuracies, omissions or irrelevancies;
Fails to deal with complex and unfamiliar ideas or their implications and applications
Relies on description rather than analysis with no evidence of evaluation or synthesis;
Conclusions are either absent or superficial, insufficiently argued or evidenced and lack critical insight or creativity or originality.
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