Trends in Corporate Reporting*

To illustrate how one company can report horizontally across the Framework while creating clear linkages between the various categories and elements, and to help you reach a better understanding of how each example has been structured, we have ‘walked through’ certain aspects of one particular example. 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 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.

  A Walk Through the Framework: PotashCorp   Size: 895KB