Features4

2025 continues to challenge AIM-listed companies with macroeconomic uncertainty, evolving investor and stakeholder expectations and a shifting and unpredictable regulatory landscape.

In this environment, the ability to look beyond compliance and articulate a clear, concise and differentiated equity story that builds trust and attracts long-term investment is more important than ever. Emperor’s latest research into AIM 100 reporting and communications offers a snapshot of current best practice, highlighting emerging trends and spotlighting innovative, forward-thinking approaches to building clear, concise and compelling reporting ​.

We’ve structured our findings against our five guiding principles which we believe will shape the future of reporting:

  1. Foster joined-up thinking: The best reporters are making their sustainability reporting meaningful by integrating material issues into their business model and broader corporate strategy and linking to long-term success. ​
  2. Combine performance and potential: We’re seeing AIM companies increasingly reporting on performance during the year as well as highlighting market drivers and long-term potential.
  3. Power with digital: While some companies are embracing digital formats, there’s an opportunity to make better use of the website and social media to boost engagement with their reporting.
  4. Tailor for everyone: The best reporters are taking a holistic view to their communications, using different channels and formats to meet differing stakeholder needs for information.
  5. Be different by design: Best practice reporters are adding impact through compelling storytelling, unique themes and innovative design features that capture and hold the audience's attention.

Our review aims to challenge and inspire smaller companies across sectors and markets as they evolve their own reporting and wider stakeholder communications against such a challenging macroeconomic backdrop.

To download this report, please fill out the details below. We'd love to carry on the conversation, please get in touch with [email protected] to discuss any of the above in more detail.