Providing investors with a longer term perspective on business performance through your narrative reporting / MD&A.
Providing investors with a longer term perspective on business performance.
Do you recognise the business presented in your Annual Report / 10K? Does it really tell your investors whether you’ve had a good year? Does it provide good insights into the business’s health and future prospects?
Corporate reporting is evolving to provide investors with a broader perspective on business performance to address these questions, reflecting expanding regulatory requirements and for example, through the use of the IIRC’s International Integrated Reporting <IR> Framework.
Whether you’re trying to stay ahead of reporting requirements, or just want to give a better account of your business’s performance, KPMG’s Better Business Reporting (BBR) Group can help you to align your reporting with what’s important to the long term success of your business.
Narrative reporting content and Non-Financial Information (NFI), including metrics, in Annual Reports / 10Ks – the ‘MD&A’- are receiving growing focus from investors, regulators and the broader community. Preparers are increasingly being asked to focus on the matters most relevant to the future success of their business, rather than following a list of prescribed disclosures. The result is much greater emphasis on the business model and strategy as a basis for reporting.
However, building a report around your business strategy can be daunting without the comfort-blanket of a disclosure checklist. For those that succeed, the potential reward is a more concise report that is focused on the material drivers of business value – one that is better equipped to support an effective investor dialogue. We know what makes a good reporting strategy and a good report. We seek to support organisations reduce the volume and increase the relevance of their external reporting.