1. EXECUTIVE SUMMARY
Welcome to the latest edition of our annual report
insights report, 'Providing a clear steer'.
It has been an eventful year with the introduction of the new
strategic report, debate around going concern and risk reporting
and the need for directors to state that their annual report and
accounts as a whole were 'fair, balanced and
understandable'.
Our report looks at how companies have gone about dealing with
these challenges, the extent to which they have met the
requirements and innovated, plus how well they have linked the
narrative reporting to the financial reporting. And from this mass
of information we have identified areas for improvement as well as
providing best practice examples, enabling companies to tell their
stories effectively and provide a clear steer to their readers.
