Click the link to complete the survey before 2 March: https://bit.ly/SVI-Global-Investor-Survey

Liverpool, UK | 28 January 2026, 8am GMT:

International standard-setter and membership body, Social Value International (SVI), 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

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.

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 the link to complete the survey before 2 March: https://bit.ly/SVI-Global-Investor-Survey

About SVI

Social Value International (SVI) is a global network committed to advancing social impact management practices and changing the way society accounts for value. Its vision is to create a future where decisions prioritise the well-being of all people and the planet.

Since 2007, SVI has established a network of networks and collaborated to develop the Social Return on Investment (SROI) methodology and standards for applying the Principles of Social Value. Together with the network, SVI offers a professional training and accreditation pathway, and support a movement campaigning for a global economy that reduces inequality and enhances wellbeing.

In 2024, SVI launched a flagship campaign called the True & Fair Project, which leverages existing legal frameworks and accounting standards to challenge the way that financial profit is calculated. The work engages policymakers, investors, company directors, legal experts and civil society to reshape how the hidden costs of doing business are accounted for in the global financial system.