Rethinking Financial Reporting: What Do Investors Really Expect?
Financial reporting has always been designed to support decision-making. But its usefulness depends on one key question: does it reflect what decision-makers actually care about today?
Traditionally, the Conceptual Framework for Financial Reporting (CFFR) assumes that investors are primarily focused on financial returns. However, across global markets, this assumption is being challenged.
Increasingly, investors are signaling that returns alone are not enough. Expectations are expanding to include accountability, sustainability, and long-term impact. In other words, it’s no longer just about financial performance, but how that performance is achieved.
This shift raises an important question: Is current financial reporting still fit for purpose?
A Global Effort to Close the Gap
A global initiative led by Social Value International (SVI) is addressing this question through a large-scale survey of investors. The goal is to better understand whether real-world investor expectations align with the assumptions underpinning the CFFR.
As part of SVI’s global network, Impact Link Asia (ILA) is supporting this initiative by connecting it with stakeholders within Vietnam and contributing to a more locally grounded perspective in the global conversation.
Why This Matters
Investor expectations are becoming more conditional and multi-dimensional.
For example: Financial returns, and do no environmental or social harm.
If this perspective reflects a broader trend, it has significant implications. Reporting frameworks may need to:
- Capture negative impacts and trade-offs
- Reflect long-term value creation
- Provide greater transparency on social and environmental outcomes
These changes would directly affect how:
- Performance is measured
- Risk is assessed
- Investment decisions are made
Who Should Participate
The survey is designed for a wide range of investors across geographies and asset classes, including:
- Institutional investors: Pension funds, insurance companies, sovereign wealth funds, endowments & foundations, superannuation funds
- Private investors: High-net-worths, family offices, angel investors, philanthropic investors
- Fund managers: Asset managers, impact investors, PE or VC firms, fund-of-funds managers, investment consultants
- Financial institutions: Commercial banks, development banks, credit unions, and cooperative banks
How does the survey work?
The survey is being distributed globally through a network of partners working across finance, impact, and sustainability. This approach ensures both scale and diversity of perspectives, while maintaining independence in responses.
In Vietnam, Impact Link Asia plays a key role in facilitating outreach, engaging relevant stakeholders, and supporting broader awareness within the local ecosystem.
Take part in the survey: https://bit.ly/SVI-Global-Investor-Survey
Or scan the QR code below:
About the Initiative
This survey is led by Social Value International (SVI), a global organization working to change how society accounts for value—so that decisions reflect what truly matters to people and the planet.
As part of this ecosystem, Impact Link Asia (ILA) is a specialist social impact consulting firm advancing the impact investing ecosystem in Asia, with expertise in impact measurement & management (IMM), data-driven technical support, and impact-focused investing advisory.
Learn more about ILA’s SROI and IMM reporting services: https://impactlink.asia/advisory-services/imm-sroi-report/
