Narrative reporting

In addition to the financial statements, the amount and importance of information in other parts of the annual report has grown substantially in recent years.

This is not just the case for fully listed and AIM companies. With the introduction of the strategic report in 2012 and the FRC’s guidance on the annual report issued in 2014, all businesses now need to consider how best to include information on their development, performance and position; future prospects; strategy for achieving their objectives; and business model. There have also been a number of initiatives from the FRC concerning the value of information included in the annual report and innovative reporting.

We can help fully listed and AIM companies review their narrative reporting to ensure they communicate in the best possible way with their shareholders and other key readers of their annual report, especially potential investors. Companies are far more likely to have their full potential recognised by the capital markets if their Boards demonstrate a clear vision, a roadmap to achieve their goals and a focused management team committed to delivering sustainable value for their shareholders and other key stakeholders.