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Foreword
Executive Summary
Table of Contents
Purpose of this Research Study
Corporate reporting refers to the process used to communicate with stakeholders, regardless of the vehicle used for such communications. It reflects the messages that management needs to convey to investors and other stakeholders, taking into consideration generally accepted accounting principles for financial reporting and relevant regulatory requirements. Stakeholders are individuals or groups that may be significantly affected by a company’s activities, products and services or whose actions can affect the company’s ability to successfully implement its strategies and achieve it objectives.
The primary purpose of this Research Study is to promote effective communication by providing helpful guidance for comprehensive and integrated corporate reporting. A secondary purpose is to suggest how useful information can be communicated. Although the research focuses primarily on information disclosures in corporate annual reports and on company websites, the analyses carried out also largely apply to corporate reporting overall.
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