FTSE 350 Reporting Key Trends 2026

In today’s reporting landscape - where compliance must be balanced with strategic storytelling and content is increasingly interpreted by AI - how can companies continue to engage and build trust with all their audiences?

In our recent 2026 FTSE 350 Reporting research we explore this question by looking through the lens of our core reporting principles to identify best practice. Key insights this year highlighted that:

• 60% Communicated an integrated strategy or clearly showed alignment between their corporate and sustainability strategies.

• 66% Include a standalone investment case (compared to 50% in 2025).

• 64% Focus on how they are investing in or using technology, innovation and/or AI to remain at the forefront.

• 32% Fail to mention and technology governance, including board skills and training on this matter.

• 62% Produce an Online Annual Report (up from 48% two years ago).

But what does this mean in practice for companies looking to tell a connected story that can withstand interpretation by AI? 

Here are some top tips for delivering reporting that will keep you at the forefront and ensure your corporate story builds trust and credibility. 

Foster joined up thinking – show how you are embedding sustainability including clearly linking strategy to material issues and demonstrating how sustainability can be a differentiating factor over the long term. 

Convey a compelling and consistent equity story – anchor your narrative with a clear, data-driven investment case, articulating market position and competitive advantages, while showing how strategy and innovation create differentiated value.
 
Demonstrate robust oversight and accountability – strengthen trust through transparent, outcome-focused governance reporting that highlights board actions,  kills and oversight - particularly on emerging issues like AI and technology.

Power with digital – enhance discoverability and engagement by integrating reports into your online ecosystem, using structured, AI-readable formats. Supplement this with multimedia content and social amplification to make information more accessible and compelling.

Drive engagement with all audiences – deliver concise, tailored and accessible reporting using engaging formats, clear language and visuals to meet diverse audience needs.

And with regard to the burning question of  “how do we make reporting accessible for AI?” The answer is simpler than it might seem. Adherence to strong communication principles - clarity, conciseness and evidencing claims - goes a long way, coupled with robust digital hygiene - to ensure messages are discoverable and trusted. 

At Emperor we’d love to support you in creating standout reporting optimised for all your audiences, wherever you are on your journey. 
 
Contact [email protected] or [email protected] if you’d like to hear more about our reporting offer.