A walk through the framework
Reporting consistently across the corporate reporting framework remains a challenging target for all, other than the more progressive of companies.
To bring the framework alive and to illustrate how one company can report horizontally across the framework while creating clear links between the various categories and elements, we have 'walked through' certain aspects of one particular example featured in our catalogue of good practice examples.
The parts of PotashCorp's reporting that we reproduce here are sufficient to address all four categories of the Framework, and to show how the framework can be applied in practice. The full example can be found in our full catalogue of good practice examples.
PotashCorp is a Canadian Group that endeavours to follow the Canadian Institute of Chartered Accountants' guidance on Management's Discussion and Analysis (MD&A) reporting. In these extracts, the Group provides context for, and explanations of, its long-term goals and strategies; articulates how it manages customer perceptions; and ultimately defines how it measures its performance relating to customer perceptions.
