Whether from investors, regulators (in the form of the Business Review), or other stakeholders, organisations are facing increasing demands for broader corporate reporting and greater transparency. This poses the challenge for organisations of whether the necessary internal information is available and of the quality necessary to report externally.
PwC remains committed to helping companies improve their reporting in the belief that the traditional financial reporting model has become too complex and predominant in order to meet the needs of preparers and users in today's capital markets.
Our focus has been on aligning the interests of those who report on performance with those who use the information to make critical investment decisions. For over a decade, we have invested significant resources in understanding the information needs of preparers and users, the economic benefits of transparency, and current and best reporting practices worldwide in order to provide practical insights into the critical building blocks of corporate reporting.
The codification of this research, the corporate reporting framework, provides organisations with the basis to develop a comprehensive picture of their performance. This includes its market opportunities, strategies, risks, resources and other important non-financial information - precisely the type of information needed by investors.
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