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We are entering a period of significant innovation in corporate reporting. The demand for change is being driven by various interested parties, including forward-thinking companies, investors, the government and regulators. According to these stakeholders, key messages are often lost in lengthy reports that are hard to navigate and contain immaterial or repetitive disclosures. Common criticisms of annual reports imply that the end result can often be unconvincing, lack cohesion and leave too many questions unanswered. The intention of those seeking change is to improve reporting so that the information provided gives an insightful picture of corporate performance, sufficient to assess the quality and sustainability of that performance. Several consultation documents have recently been issued by various UK and international bodies looking at different aspects of corporate reporting -- financial reporting, narrative reporting and 'integrated reporting'. The key initiatives are outlined below. Restructuring the annual report Integrated reporting Cutting clutter Financial Reporting Lab |
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