Beyond compliance to more authentic reporting
Our latest research looks at the defining trends and insights from the first December year-end AIM 100 annual reports.
The focus for business is now on long-term, sustainable success. This means the pressure is on companies to show they are thinking about more than short-term profit, by demonstrating their broader contribution to society, how they are taking stakeholders’ needs into account and how they are responding to environmental challenges.
A number of other issues including employee engagement, diversity and supply chain management were already moving up the corporate agenda and have been amplified as a result of the COVID-19 pandemic while new reporting requirements and changing attitudes are pushing companies to articulate their purpose and culture.
Furthermore, good governance is increasingly viewed as critical to corporate reputation, so companies are expected to report more meaningfully on board leadership and governance activities and processes, and explain how these contribute to long-term success.
Within this context, we have reviewed the first December year-end AIM 100 annual reports to be published, to see how these companies are looking to address some of these themes, and to provide insight into the corporate reporting landscape as it continues to evolve.
The six main trends our research has identified are:
1. Reporting ambition
2. COVID-19 and risk
3. Purpose, culture and values
4. Stakeholders and section 172
Our insights, alongside best-in-class examples, are designed to help you enhance your reporting and communicate a compelling and cohesive corporate narrative.
Download the full report, ‘Beyond compliance to more authentic reporting’, to find out more.