Accountancy - UK narrative reporting improves - Black Sun Global

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Accountancy - UK narrative reporting improves

Narrative reporting in the UK is improving although further progress could be made, according to two recent studies of the FTSE 100.

Corporate reporting specialist Black Sun reveals that 79% of FTSE 100 companies are reporting financial key performance indicators and 53% non-financial key performance indicators, up from 56% and 31% respectively last year. According to its report, The Complete 100,: Where are we now?, almost all companies (98%) clearly communicate strategy, with 79% providing objectives and business targets for it, compared to 40% a year ago.

The majority (63%) of companies are linking their strategy to KPIs. Just under a third (31%) provide a linkage between their KPIs and directors’ remuneration.