Corporate reporting framework

The insights gained from our global research programme have been codified into PricewaterhouseCoopers corporate reporting framework. The framework identifies four broad categories of information that all industries and companies share in common: market overview, strategy and structure, managing for value, and performance, all underpinned by relevant performance measures. Each of these broad categories encompasses specific elements that, according to our research, both companies and investors consider critical to assessing performance.

As our ongoing research has expanded across industries and as our experience in applying our knowledge to the real world of corporate reporting has grown, the corporate reporting framework has evolved. Our industry-specific research and analysis enables us to tailor the framework by highlighting the elements that are most important to a particular industry.