Industry frameworks
Over the last decade, PricewaterhouseCoopers has undertaken extensive global industry research to determine which information is particularly valuable in managing an entity and assessing an entity for investment purposes. This research enables us to tailor the corporate reporting framework, highlighting those elements that are most important to management and investors. We show those measures and information identified as 'high value' in the research, that is, four out of five managers or investors surveyed considered the measure important.
Reporting is an evolving process. In recognition of this, we have supplemented our research-based industry analysis with our own expertise. In some instances, we have identified additional measures and elements that we believe have become increasingly important. These are marked in the tailored frameworks with an *.
We have also developed tailored frameworks for a number of other industries for which formal research has not yet been undertaken. These frameworks based on industry expertise are listed separately below.
Companies can discover a wealth of practical insights from their industry's tailored versions of the framework. It is important to note that the information required by investors will differ depending on a number of factors - the industry perspective is just one of these. Others might include: the external market conditions, company-specific strategies and management's ability to deliver the promised outcomes. So, not all the elements and measures we have identified through our research and expertise will necessarily be important to managing a particular company.
All files are 132 KB
All files are 132 KB