Global Survey Launched to Understand What Investors Really Expect from Company Accounts

Social Value International has launched a new global survey to gather evidence on what investors actually expect from company accounts, and whether company accounts truly support investment decision making. 

Running until 2 March, the Global Survey on Investor Expectations of Company Accounts explores:

• how company accounts are used in real-world investment decisions

• what information investors find most decision-useful

• where current reporting falls short of investor expectations 

Why Investor Expectations Matter

Company accounts sit at the heart of capital markets, shaping how profit is measured, risk is assessed and capital is allocated across the global economy. Yet despite growing social and environmental pressures, investment decisions continue to be driven largely by financial information that fails to reflect the wider costs and impacts generated by business activity. While capital continues to flow in pursuit of profit, significant social and environmental externalities remain largely invisible within financial reporting.

Accounting is rarely recognised as part of the solution to these systemic challenges, and yet it plays a central role in defining what is measured, valued and acted upon.

The current basis for company accounts is to meet the needs of so-called ‘primary users’, whose assumed expectation is financial returns alone. However, investors may hold alternative or modulated expectations; for example, financial returns subject to specific conditions such as doing no harm, protecting the environment or contributing to social stability.

There is research to evidence that many investors are interested in such conditions, as reflected in the rise of responsible and impact investing. This survey goes further, by examining the information that investors would like to see in company accounts themselves, rather than in separate sustainability or ESG disclosures. 

Who should take part

Perspectives are welcome from across the global investment community, including asset managers, asset owners, analysts, banks, private markets, pension funds and advisory firms. Those with pensions, savings and investments - whether self-managed or managed on their behalf - are also invited to participate, recognising the importance of these voices in shaping the financial system. 

The survey takes around 15 minutes to complete and responses are anonymous. The findings will be published in Q2 2026, and will contribute to ongoing discussions on the future of corporate reporting and how financial statements can better reflect the realities of risk, value and performance in today’s economy.

Click below to complete the survey before 2 March.