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ACCA Integrated Report 2016 Stakeholder engagement


Stakeholder engagement

Since adopting integrated reporting in 2011, we have consulted annually with stakeholders in a range of markets on the content and presentation of our report. This has been an iterative process that has enabled us to build up a picture of how our reporting can meet readers’ needs and interests while satisfying the requirements of the International Integrated Reporting Framework.

This year, we consulted stakeholders (members, students, employers, learning providers, and regulators) through seven workshops in Ghana, Hong Kong, Mauritius, Singapore, UAE, UK and Trinidad. We chose these markets to reflect the diversity of ACCA’s member markets and conditions, with ACCA members making up the majority of those we consulted.

We asked workshop participants to rate ACCA’s 2014-15 report in relation to IIRC’s seven principles of integrated reporting and we used the rankings to help us focus on key areas for improvement:

Principles of integrated reporting ratings

Strategic focus and future orientation3.8
Connectivity of information3.5
Stakeholder relationships3.7
Reliability and completeness3.7
Consistency and comparablity3.5

Principle ratings out of 5

Mouse over to see each how each principle ranks

Our external stakeholders also gave us detailed feedback on our 2014-15 report and our overall approach. The key themes emerging from these sessions were:

  • the report could be more concise
  • there should be more content on the steps ACCA is taking to future-proof the profession in the face of unprecedented technological influence and challenges
  • ACCA’s vision of developing professional accountants the world needs and its link with member value should be made clearer
  • the connectivity and overall story could be clearer
  • design should be digitally-led so that the report works as an online experience
  • the report should include more on ACCA’s global strength and how it has enhanced recognition.

We’ve attempted to address all of the above in this year’s report.

Finally, we asked these stakeholders to rank a series of 25 potential material issues – arrived at through detailed analysis of the profession and the reporting of other international professional accountancy bodies – and asked ACCA employees in leadership positions to do the same. These issues – ranked in order of importance to external stakeholders – were:

Matter/Issue2015-16 Ranking2014-15 RankingVariance
Integrity and relevance of the Qualification 12+1
Brand recognition21-1
Promotion of professional standards and ethics 33-
Member professional and career development 44-
Student and member growth and retention 56+1
Statutory recognition and licence to operate 65-1
ACCA’s global presence710+3
Strength of relationships with strategic partners 89+1
Strength of relationship with employers97-2
Public influence and thought leadership 108-2
Stakeholder engagement and responsiveness 1112+1
Effective and efficient governance1219+7
Creation of public value1313-
Reach, resilience and quality of learning providers 1416+2
Flexible exam delivery and support1622+6
Flexible and robust IT systems1723+6
Best-in-class customer service1815-3
Employee engagement1914-5
Value for money2011-9
Diversity of membership and employees2120-1
ACCA’s financial health2217-5
Contributions to economic value2321-2
Community involvement2424-
Environmental sustainability2525-

Material issues ranked

CategoryInternal ACCA*External stakeholders
Integrity and relevance of the Qualification 21
Brand recognition12
Promotion of professional standards and ethics 33
Member professional and career development 44
Student and member growth and retention 65
Statutory recognition and licence to operate 56
ACCA’s global presence107
Strength of relationships with strategic partners 98
Strength of relationship with employers79
Public influence and thought leadership 810
Stakeholder engagement and responsiveness 1211
Effective and efficient governance1912
Creation of public value1313
Reach, resilience and quality of learning providers 1614
Flexible exam delivery and support2216
Flexible and robust IT systems2317
Best-in-class customer service1518
Employee engagement1419
Value for money1120
Diversity of membership and employees2021
ACCA’s financial health1722
Contributions to economic value2123
Community involvement2424
Environmental sustainability2525

Mouse over to see rankings. Click legend to show only internal or external rankings.  

*Employees in leadership positions

We use the issues of high and medium importance to shape the balance of our report, while adhering to IIRC’s content coverage requirements.

In this year’s process, stakeholders also suggested we could refine and combine some of these material issues. We’ll therefore be reviewing this list in 2016-17 with a view to reducing it.