Guide to key performance indicators

Narrative reporting - whether in the form of a Management Discussion and Analysis (MD&A), a Business Review or other management commentary - is vital to corporate transparency.

Although specific regulatory requirements and good practice guidance on broader corporate reporting are evolving, key performance indicators (KPIs), both financial and non-financial, remain an important component of the information needed to explain a company’s progress towards its stated goals.

But despite this fact, KPIs are not well understood. What makes a performance indicator "key"? What type of information should be provided for each indicator? And how can it best be presented to provide effective corporate reporting?

Our latest edition of our guide to KPIs is a practical publication that has been developed in to provide answers to the questions highlighted above and demonstrate what good reporting of KPIs looks like with a collection of best practice examples, drawn from companies worldwide.