· Strategy and resource allocation
- Connectivity of information
- Strategic focus and future orientation
ACCA uses the report to discuss the strategy to 2015, demonstrating the long-term strategic focus of the business. Using a diagram, the ACCA explains what the ACCA Council is looking for by 2015, what the ACCA members will invest in and the areas which the ACCA must excel and develop, in order to achieve the company's strategy. This highlights which areas would involve accountability and integrity, stakeholder engagement and innovation.