Modelling the future

As investors model the future they typically have insufficient contextual and non-financial information to underpin their cash flow projections. Traditional reporting focuses on past financial performance – which, as every investor knows, is not the only guide to future returns.

But what contextual and non-financial information do investors need? And are the needs of investors consistent across territories or industries? Our research programme has set out to answer these and other questions.

The findings from this research project have been codified into the corporate reporting framework.