Report leadership: Narrative and financial reporting

Meeting expectations for effective reporting

There is often a disconnect between the information investors and other stakeholders say that they need, and the information actually reported by companies. Report Leadership, a multi-stakeholder group, aims to put that right.

PricewaterhouseCoopers is working with the Chartered Institute of Management Accountants (CIMA) and Radley Yeldar and has developed some simple, practical ways to improve narrative and financial reporting.

These Report Leadership guides provide you with a series of ideas for improving the form and content of corporate reporting. They reflect input and feedback from a range of investors and focus is on: effective communication, modelling the future and rethinking the financials.

The third document is a fictitious annual report of a company called Generico. It brings the ideas alive and illustrates how they can be addressed in practice. It shows what is achievable today within the current International Financial Reporting Standards (IFRS) model by improving disclosure and presentation of information.
Corporate governanceCorporate governance – simple, practical proposals for better reporting
Corporate reporting rethoughtReport leadership: Corporate reporting rethought
GenericoReport leadership: Generico example report

You can also watch the Report leadership video where David Phillips, senior corporate reporting partner, talks with members of the corporate, investor, accounting and design communities about their views on the current reporting model and the practical ideas set out in the publication.

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