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KPMG Survey of Business Reporting

The KPMG Better Business Reporting Network published this report which examines 90 companies’ annual reports from around the world over a five year period. The survey analyzes where reporting stands now, against what is needed to support the efficient functioning of the capital markets. The results reveal a disconnect between the key drivers of business value and the content of reports.

CRUF – The Corporate Reporting Users’ Forum

The CRUF was formed in 2005 as a discussion forum with the aim of helping its participants in their approach to the debate on current and future corporate reporting requirements. In particular, participants are keen to have a fuller input into the deliberations of the International Accounting Standards Board.

PricewaterhouseCoopers Corporate Reporting Program

For over a decade, PricewaterhouseCoopers has invested significant resources in thought leadership, research, and tangible initiatives in order to advance their understanding of, and provide insights into, what creates value in corporate reporting. PwC’s focus has been on facilitating engagement between those who report on performance with those who use the information to make critical investment decisions.

PricewaterhouseCoopers (PwC) first published the ValueReporting Framework in 1999. PwC has continued to develop the ValueReporting Framework (now known as the Corporate Reporting Framework) through extensive ongoing research in the area of corporate reporting. The Corporate Reporting Framework is a codification of PwC’s research in 14 countries and 16 industries on various types of information which are valuable in managing an entity (management’s view) and assessing an entity for investment purposes (an investor’s view). The Corporate Reporting Framework is widely used and referenced in industry and press.

Report Leadership

Report Leadership is a multi-stakeholder group that aims to challenge established thinking on corporate reporting. They felt that corporate reporting should be more accessible and informative. The aim was to develop simple, practical, yet effective, ways to improve narrative and financial reporting.