Developments

The proliferation of evolving practices, guidance and regulations relating to the presentation and disclosure of corporate reporting continues to escalate. In this section we examine developments worldwide in the area of corporate reporting and the common themes that are now emerging.

We find that these common themes are increasingly pervasive and well-founded as well as being consistent with PricewaterhouseCoopers' own research and with our practical experience in identifying examples of best practice in corporate reporting over the best part of the past decade.