Key elements of best practices

AR on AR 2018Report ratingsViews about the present and future of annual reports | Key elements of best practices | How the survey was conducted

1. Cover - Message - Theme - Branding

Key words: appealing, inviting, branding, making sense, page-turning

2. Business overview

Key features: profile, mission, products/services, areas, segments, events

3. Key figures

Key numbers: number of minutes (to reach), number of items, number of years, number of charts, number breakdown

4. CEO - Chairman messages

Key aspects: style, substance, straightforwardness, strategy, support

5. Business model - Value - Strategy

Key elements: business model, value creation, drivers, strategy, execution, competition

6. Key performance indicators

Key indicators: identifiable, quantifiable, measurable, comparable, adaptable on: operational, financial, social, environmental

7. Investor and share information

Key info: proposition, earnings, dividends, price, ratios, shareholders, contacts

8. Financial review - Management discussion

Key items: contents, structure, intelligibility on: revenue, costs, income, balance sheet, condition, cash flows, performance, position, condition

9. Goals - Targets - Outlook

Key points: objectives, goals, targets, check, outlook, forecast, guidance

10. Risk factors and management

Key info: risks, mitigation, map, sensitivity, control

11. Leadership - Governance - Compensation

Key matters: directors, executives, principles, procedures, control, boards, committees, remuneration

12. Responsibility - Sustainability

Key components: goals, integration, stakeholders, materiality, facts, figures on: operational, social, environmental, et al.

13. Infographics - Data - Ratios

Key elements: figures, ratios, graphs, maps, diagrams

14. Digital reporting

Key features: availability, online pluses, navigation, access, interactivity

15. Style - Design - Layout

Key aspects: personality, creativity, readability, consistency, originality

Best annual report 2018 badge

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