Insights from Black Sun’s recent Complete 100 research are highlighted in ACCA’s AB Magazine this month. Building on last year’s Complete FTSE 100 research ‘Ticking the boxes, missing the point’, this year’s ‘The Real Drivers of Value: Lost and Found?’ peels away some of the layers within recent FTSE 100 annual reports. The research uncovers some of the stories that are to be found, yet remain lost within generic strategies and statements such as: ‘to be the best at what we do’ - with a very small percentage identifying how market drivers shape strategy (only 7% do so).

Some of the key challenges we have found in this year’s research, reveal that many reports veer away from telling a chronological story that highlights connected information that many stakeholders, including investors, may find critically insightful.

Optimistic trends that we’ve found show, that despite some of the challenges in formulating connected information throughout the report, there has been some hopeful evidence that provides insight into how companies are using their business models to articulate their value creation process.  

Read the article in ACCA’s AB online and to see more of the top line statistics by theme here

Request a copy of the 2017 Complete 100: The Real Drivers of Value: Lost and Found? here