Guidance to Effective Investment Reporting (EIR)

The first edition of the Principles for Investment Reporting, published by the CFA Institute in May 2013, outlines five key principles aimed at improving investment reporting. These principles address issues such as transparency, clarity, and the client’s perspective, which were previously lacking in reporting. They also focus on fees, complex technical matters, and the understanding between those who prepare reports and those who use them, while anticipating regulatory trends. The initial edition mentioned plans for a second edition that would include recommendations. The Guidance to Effective Investment Reporting (EIR) serves as an extension of the mostly unaltered second edition of the Principles for Investment Reporting, providing a platform for presenting these recommendations.