- Value creation
- Strategic focus and future orientation
In its 2015-2016 Integrated Report ACCA clearly describes which is its 2020 strategy, namely “to be #1 in developing professional accountants the world needs”. In order to do so, it depicts in a table which are the key strategic outcomes (lead, attract, develop, sustain, our difference) into which this vision has been articulated and the capabilities it will employ in order to be achieved (pp. 15-16). Then, in line with the principle ‘Strategic Focus and Future Orientation’ (International <IR> Framework, para. 3A) it concisely illustrates how ‘the difference’ has been built in 2015-2016 by relying on its investments in reach, relevance and resources (pp. 17-18). Finally, on the basis of the results obtained (pp. 19-34), the main areas of focus for 2016-2017 are outlined (International <IR> Framework, para. 3.4).