Sallie Pilot reflects on a positive year in Narrative Reporting - Black Sun Global

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Sallie Pilot reflects on a positive year in Narrative Reporting

Sallie Pilot reflects on a positive year in the development of standards in narrative reporting in the face of ongoing consultation on new regulation in the area.

A significant shift in the quality of governance reporting has occurred over the 20 years since the UK Corporate Governance Code was introduced. There is little doubt that the Code has played a positive role in changing company behaviours, highlighting the Annual Report as a key tool for engaging with stakeholders and providing real insights into corporate behaviours. In particular, over the past few years there has been a significant shift from the ‘tick-box’ approach, to one that tries to provide insight into board decision-making processes and the steps the board is taking to ensure the long-term success of the business.

To understand exactly how corporates are using the annual report, Black Sun has, for the past seven years, undertaken an annual analysis of FTSE 100 corporate reporting trends. This research has provided the opportunity to look back over the journey which corporates have taken in their reporting practices, and reflect on how companies have adapted their reporting to meet increasing demands from both regulators and stakeholders

To explore the findings and see the full article please go to the ICSA Magazine, Governance & Compliance: Clear Communications