PwC reporting survey: what’s working and what’s not

How does your reporting measure up?

If you'd like benchmarked analysis of your company’s reporting to help you identify key areas to focus on, please contact Mark O’Sullivan.

Our latest analysis of reporting from leading UK listed companies shows that many key areas of business are well communicated and have improved in recent years. The findings also highlight areas where many have work to do to report clearly and meet stakeholder expectations.

The report includes 12 tips to improve reporting and gives examples of good practice.


“Presenting relevant, reliable and timely information is essential for investors and other stakeholders. If business performance and prospects are not clear, it can really dent a company’s reputation and affect access to capital, credit and talent.”
Charles Bowman, Corporate reporting partner, PwC


How effective is today's corporate reporting?

Communicating performance and prospects What’s working And what’s not
Strategy 99% include strategic priorities 34% integrate reporting on strategy with the rest of the report
Business model 94% include the term ‘business model’ 11% have clear links between their business model and other aspects of their reporting
External drivers 88% discuss future market trends 22% report external drivers in a way that gives clear context for strategy
Risk 94% explain the nature and mitigation of risks 35% cross-reference to show how risks impact strategy, the business model and other areas
32% explain how the risks have changed over time
KPIs 96% explicitly identify key performance indicators 39% provide targets for their KPIs
Segments 88% report on drivers of financial performance in each segment 10% clearly align strategy and KPIs at segment level
Source: PwC 2013 survey of FTSE 100 reporting: Communicating performance and prospects

Regulatory changes will impact on your 2013 reporting

Effective reporting is essential to building trust and confidence in UK businesses – but it’s an ongoing challenge in a fast-changing business environment. And this year there are additional challenges with significant new regulations on narrative reporting and remuneration reporting from BIS and new governance requirements with the FRC's 'fair, balanced and understandable’ rule.