Robert Bruce reviews the FRC's original suggestion that the Annual Report should be online and the current debate on printed Annual Reports, with opinions from various interested parties including Black Sun, Deloitte and the ABI.

Sallie Pilot, research and strategy Director at Black Sun says 'Hard copy is a trusted document which has evolved over time. Online reports can be fragmented and disjointed, leaving the reader to navigate through the site. There is a greater possibility of not seeing the full story.’ However this is simply something that companies, still adapting to the new medium, will gradually overcome. The important point is that it doesn’t matter what medium the information comes from – it is the content that matters.’

To see the full article please go to: ACCA Accounting and Business: The print backlash