Author: Tony Hoskins
Published: July 2015 | ISBN: 9781860726583
Effective reporting is about more than just compliance with the raft of reporting regulations. Good corporate reporting is about ensuring investors, shareholders and stakeholders get the right information to make informed decisions. This book provides practical guidance on how to describe the business model and business strategy, and produce both the financial and non-financial information.
The book explains the purpose of the regulation affecting corporate reports, as well as the different world standards for reports. It looks at the changes brought in by the Companies Act 2006 (eg changes to directors’ duties, using the business review to assess the effectiveness of directors, and the directors’ report, among others) as well as the Codes of Governance (eg key principles, and audit/remuneration/nomination committee reporting requirements) and the Stock Exchange rules (eg Listing Rules, AIM reporting requirements and EU Directive incl the Transparency Directive).
The book covers the different types of report, including what has changed with strategic reporting, the impact it has and the different requirements for different sized organisations, and the impact this has had on the directors’ report. It looks at the annual report, providing detailed information on how to effectively put one together, offering advice on a variety of ways to make it more effective and providing a checklist of tasks that must be carried out. Other forms of reporting are also explored, including interim statements, and stock market announcements.
Section One: The regulatory requirements for financial and non-financial reporting
Section Two: Managing the process
Section Three: Best practice and future developments