The takeaway from the survey results is that APMs have a distinct role that is valued by investors, many of whom support the expansion of these measures. At the same time, on balance, respondents appear to have an expectation that more needs to be done to standardize and improve the comparability of APMs and that, ideally, such standardization should be shepherded by the authoritative bodies responsible for accounting and disclosure requirements.

The detailed results breakdown and contextualizing comments are included in the full report.