有人说,2012将是综合报告年。根据国际综合报告委员会的要求,报告应该“阐述公司战略、治理和财务绩效之间的联系,以及所处的社会、环境和经济背景”。“改善报告叙述部分,是我们工作的自然延伸。”CIMA的技术专家Nick Topazio说,“我们倡议将战略、机会、风险和绩效整合起来,同时清晰地阐述公司如何赚钱—业务模式。” Some say that 2012 will be the composite reporting year. According to the IFRC, the report should “state the links between corporate strategy, governance and financial performance, as well as the social, environmental and economic context in which they operate.” “Improving the reporting section is a natural extension of our work. ” Nick Topazio, CIMA’s technical expert, said, “We propose to integrate strategy, opportunity, risk and performance while clearly articulating how companies make money - the business model. ”