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EXECUTIVE OVERVIEW Chapter 1 - INTRODUCTION Purpose and Methodology About Corporate Reporting Corporate Reporting Challenges Conclusion Chapter 2 - OBJECTIVES OF CORPORATE REPORTING Introduction Management Accountability Communicating Useful Information Uses for Corporate Reports Purpose of Corporate Reports Conclusion Chapter 3 - STAKEHOLDERS AND THEIR INFORMATION NEEDS Introduction Overview of Stakeholder Categories Canadian Shareholder Profile and Attitudes Information Needs of Stakeholders Conclusion Chapter 4 - FRAMEWORK FOR CORPORATE REPORTING Introduction Literature Review Surveying Current Practice Proposing a Framework for Corporate Reporting Assessing the Relevance of Information Conclusion Chapter 5 - CORPORATE OVERVIEW — PART A Introduction A1 — Corporate Profile A2 — Corporate Mission A3 — Products, Services and Markets A4 — Company Ownership and Control A5 — Organizational Structure A6 — Management Team A7 — Management Committees A8 — Comparative Financial Highlights A9 — President/CEO Letter A10 — Commentary on Industry and Economy A11 — Outlook Conclusion Chapter 6 - CORPORATE SOCIAL RESPONSIBILITIES — PART B Introduction B1 — Human Resources B2 — Social Responsibilities B3 — Environmental Responsibilities Conclusion Chapter 7 - REVIEW OF OPERATIONS — PART C Introduction C1 — Overall Review and Interpretation C2 — Segment Review of Operations C3 — Production Information C4 — Competitive Conditions C5 — Response to Change C6 — Forward-looking Information C7 — Risks and Uncertainties C8 — Financial and Operating Objectives C9 — Performance Compared to Objectives C10 — Research and Development C11 — Significant Agreements and Contracts C12 — Industry Specific Data Conclusion Chapter 8 - FINANCIAL SUMMARY AND ANALYSIS — PART D Introduction D1 — Analysis of Operating Results D2 — Segment Analysis D3 — Analysis of Financial Position D4 — Capital Investments and Expenditures D5 — Analysis of Cash Flows D6 — Liquidity D7 — Quarterly Financial Information D8 — Accounting Policy Changes Not Yet Implemented D9 — Statement of Management’s Responsibility D10 — Financial Statements/Auditor's Report D11 — Historical Summary D12 — Performance Measures D13 — Share Data Conclusion Chapter 9 - SUPPLEMENTARY INFORMATION — PART E Introduction E1 — Table of Contents/Navigation E2 — Glossary of Terms E3 — Corporate Directory E4 — Shareholder and Investor Information Conclusion Chapter 10 - ENHANCING CORPORATE REPORTING Introduction Effective Communication Disclosing Essential Information Areas for Improvement Conclusion Chapter 11 - SUMMARY CORPORATE REPORTING Introduction Reviewing the Literature Surveying Current Practice Facing the Challenges Conclusion Chapter 12 - CORPORATE REPORTING ON THE INTERNET Introduction Reviewing the Literature Surveying Corporate Websites Facing the Challenges Conclusion APPENDICES A List of Survey Companies B Annual Report Survey Results C Guidelines for Corporate Reporting D Corporate Website Survey Results E Overview of Narrative Reporting Requirements F Future Research SELECTED BIBLIOGRAPHY |
