Trends in Corporate Reporting*

In Trends, we noted that the reporting requirements recently introduced around narrative reporting in various jurisdictions are moving in a similar direction. While the explicit requirements spell out many of the details of narrative reporting, they have only scratched the surface in illustrating what good reporting actually looks like.

We aim to fill that void by identifying forward-thinking companies whose reporting provides clear and explicit information on their markets, strategies and how they manage for value and performance, underpinned by relevant quantified performance measures. We use our Corporate Reporting Framework as the basis for choosing and presenting these examples.

Our catalogue contains over 40 examples of good practice in corporate reporting. All the information is provided free of charge, but we ask you to follow a simple registration procedure before accessing the full catalogue.

You can search for examples by industry, company name, region, and category or element of the Corporate Reporting Framework. You can also download and print examples in PDF format.

While companies report their information using a wide range of external communication channels, including presentations to analysts and corporate websites, we have concentrated predominantly on communications accompanying financial statements - primarily contained in annual reports - since this is the type of reporting most commonly addressed in the new guidance and standards on narrative reporting. A number of our examples of good practice reporting are also drawn from corporate social responsibility (CSR) reports, websites and investor/analyst presentations, but only where these reports supplement areas noted as important in the annual report.