ARTICLE · 26 OCTOBER 2011

Gems And Jetsam - Surveying Annual Reports

Deloitte

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The Deloitte survey of annual reporting is prepared by those who like to be current in fashion terms. As September 2011 saw the publication of the consultation paper, from the International Integrated Reporting Committee, advocating integrated reporting, so this year’s survey covers both the front half and the back half of the annual report in one publication.

United KingdomAccounting and Audit

Deloitte Audit Group

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1. EXECUTIVE SUMMARY

The Deloitte survey of annual reporting is prepared by those who like to be current in fashion terms. As September 2011 saw the publication of the consultation paper, from the International Integrated Reporting Committee, advocating integrated reporting, so this year's survey covers both the front half and the back half of the annual report in one publication. In 2010 there were "Swimming in words" and "Drowning by numbers". In this 2011 survey the entire annual report is considered together, partly to determine where are the gems and partly to consider what can be safely jettisoned either entirely or to be found by intrepid explorers of company websites.

The question of splitting the annual report is highly topical. The Department for Business published in September 2011 its proposals for the Future of Narrative Reporting. These include, for listed companies, splitting the annual report into three sections:

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