The Report
The aim of reporting financial and non financial key performance indicators (KPIs) is to provide a better understanding of the development, performance or position of the company.
This paper looks at the reporting of financial and non financial KPIs in listed media companies for a four year period straddling the introduction of the business review in 2005. The study finds that despite an increase in reporting the level of compliance remains low even after the statutory requirement was introduced in 2005. In fact by 2007 25% of companies were still not reporting any KPIs. The research identifies that the reporting of non financial KPIs is particularly low.
The findings raise questions with regard to the usefulness of KPI reporting and why companies are choosing not to comply with the disclosure requirements of the Companies Act. This non-compliance also raises wider concerns about the enforceability of Companies Act disclosure requirements in the director’s report and the business review.
ISBN 978-1-904574-57-6
Price £10.00
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