Why Companies Should Align Values And Value

A cohesive approach to culture and strategy can build a competitive advantage

For the past 12 years, Black Sun has conducted an annual research project called the 'Complete 100', which identifies and analyses corporate reporting trends and best practice in the annual reports of all FTSE 100 companies.

How companies report on corporate culture forms part of this, with the project finding the FTSE 100 are increasingly discussing culture in their annual reports. However, the research also shows they tend to focus on how to create a culture that protects value, rather than one which supports value creation.

With new reporting requirements relating to the proposed revisions to the Guidance on the Strategic Report and UK Corporate Governance Code on the horizon, a change is needed.