Trends in Corporate Reporting*

Over the last decade, PwC 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, 4 out of 5 managers or investors surveyed considered the measure important.

Evolving practice
Recognising that reporting is an evolving process, we have supplemented our research-based industry analysis with our own expertise. In some instances, we have identified additional measures and elements which we believe have become increasingly important. These are marked in the tailored Frameworks with a *.

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.

A useful starting point
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 in addition to the industry perspectives, such as the external climate, the specific strategies adopted by the company and its 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.

Industry Frameworks
– based on industry research
All files are 132 KB

    Automotive
    Banking and Capital Markets
    Chemicals
    Consumer Products
    Diversified Manufacturing
    Entertainment and Media – General
    Entertainment and Media – Advertising
    Entertainment and Media – Publishing
    Entertainment and Media – Television
    High Technology
    Industrial Products
    Infocomm
    Insurance
    Investment Management
    Metals
    Mining
    Petroleum – General
    Petroleum – Downstream
    Petroleum – Upstream
    Pharmaceuticals
    Real Estate
    Retail
    Utilities

Industry Frameworks
– based on our industry expertise
All files are 132 KB

    Car Dealerships
    Generic – excluding Financial Services
    Generic – Financial Services
    Hotels
    Pension Schemes
    Private Hospitals