Corporate reporting

Publications, surveys and good practice guidance

Read our publications and surveys to find out what investors need from your corporate reporting to assess the quality and sustainability of your business; the economic benefits of transparency; and how companies around the world are rising to the challenge of effective reporting.

View our catalogue of good practice examples in corporate reporting based on our corporate reporting framework. Access to the catalogue is provided free of charge although we ask you to follow a simple registration procedure before accessing the full catalogue.

What's new

Our latest publications, surveys and good practice guidance

Tomorrow's Corporate Reporting: A critical system at risk

Joining the dots: A summary of the narrative reporting practices of the FTSE 350

World watch: Governance and corporate reporting magazine

Management

Management reporting

Download Management information and performance (1.55mb)

A survey to establish how finance executives view the quality of the management information they produce and how well their organisations use management information to aid decision-making.

Investor's view

Investors' views

	What investment professionals say about financial reporting Survey of investors and analysts to gain a better understanding of their perspective on accounting and reporting for financial instruments.
	Performance statement: Coming together to shape the future Survey of investors' and management views to compare their perceptions and identify gaps in companies' current reporting practices.
	Download Corporate reporting: Is it what investment professionals expect (810kb) Insights into the strengths and weaknesses of companies' external reporting based on interviews with over 250 analysts and investors around the world.
	Measuring assets and liabilities: Investment professionals' views How do investment professionals use the balance sheet? How do they want assets and liabilities to be measured? Thoughts from participants in the major global capital markets.

Current practice

Current practice

	Joining the dots: A summary of the narrative reporting practices of the FTSE 350 A 2008 survey of the quality of narrative reporting among all the FTSE 350 companies, which identifies where action is needed in the next reporting cycle for companies to gain a competitive edge and help restore trust in this tough economic environment.
	Business review: Has it made a difference A 2007 survey of the narrative reporting practices of the FTSE 350 assessing whether the UK government's approach to narrative reporting legislation (the Business Review) has been successful. .
	Corporate reporting: A time for reflection A 2006 survey of the narrative reporting practices of the world's largest companies, the Fortune Global 500. Its objective was to provide answers to questions such as: what does the narrative discussion actually communicate? Are companies meeting the information needs of their priority audience for these strategic communications?
	Show me more than the money: An assessment of how prepared companies are for the business review During 2006, PwC looked at over 120 annual reports to see what impact the new Business Review legislation and UK Accounting Standards Board best practice recommendations would have on company reporting and how it had affected those companies who were first to comply.
	Corporate reporting: The competitive landscape A compendium of valuable insights from the detailed awards review for PwC's Building Public Trust Awards 2006, including extracts demonstrating best practice reporting. Each section outlines the specific areas of disclosure we look for, highlights findings from our review, and offers recommendations for improvements in reporting.
	Download Tax transparency framework 2007 (1.55mb) Suggested framework for enhanced transparency in communicating total tax contribution in its full context. Our framework suggests that tax reporting should include tax strategy and risk management, tax numbers and performance and details of Total Tax Contribution and the wider impact of taxes.

Reporting guides

Reporting guides

See also our good practice reporting examples

	11 reporting tips Eleven simple actions that management can take to make their company reporting more accessible and effective. Tips also available for sustainability reporting.
	Report leadership Report Leadership, a multi-stakeholder group, aims to challenge established thinking on corporate reporting. PwC is working with the Chartered Institute of Accountants, Radley Yeldar and Tomkins plc in the UK to develop simple practical ways to improve narrative and financial reporting.
	Guide to forward looking information Many companies find the reporting of 'forward-looking information' to be a challenge. This guide provides practical guidance, with examples from companies that demonstrate aspects of what we believe is effective communication of the future that others can learn from.
	Guide to key performance indicators A practical Q&A guide to demonstrate what good reporting key performance indicators (KPIs) look like with a collection of best practice examples, drawn from companies worldwide.
	Narrative reporting: Give yourself a head start This publication provides companies with everything they need to consider in addressing the increasing demand for narrative and contextual information from evolving regulations, guidance and best practice.
	The transparency directive: Periodic reporting requirements This publication provides guidance for entities required to implement the Disclosure Rules and Transparency Rules (DTR), effective from January 2007. It focuses on the periodic reporting requirements of the DTR, including reporting deadlines, quarterly reporting, directors' responsibilities and narrative reporting.
	Business review: Illustrative examples These illustrative examples offer an insight into the type of information UK companies might be expected to provide in order to meet the Business Review legislation (under section 234ZZB of the Companies Act 1985).

Sustainability

Sustainability reporting

	Download Sustainability reporting tips (11kb) Simple actions you can take to make your sustainability reporting more accessible and effective as you communicate your performance to the capital markets and other stakeholders.
	Carbon reporting report This report demonstrates how emissions reporting can affect the value and impact of carbon emissions on a business.
	Carbon disclosure project 2009 The Carbon disclosure project (CDP) to which PwC was appointed global adviser and report writer in 2008, aims to provide investors with a unique analysis of how the world's largest companies are responding to climate change. In 2009, CDP received the highest response rate to date, the highest level of disclosed emissions and greater detail than ever before on the activities being undertaken by the largest corporations around climate change mitigation and adaptation.
	Carbon disclosure project 2008 Insight into how Global 500 listed companies track their carbon footprint and consider the risks and opportunities of carbon on their business.

Contacts

David Phillips: Senior corporate reporting partner; Tel: +44 (20) 7804 5055

Of further interest

Related challenges

Related services

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