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Non-financial performance & reporting


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Whether from investors, regulators (in the form of the Business Review), or other stakeholders, organisations are facing increasing demands for broader corporate reporting and greater transparency. This in turn poses the challenge for organisations of whether the necessary internal information is available and of the quality necessary to report externally.

PricewaterhouseCoopers remains committed to helping companies improve their reporting to users/capital markets in the belief that the traditional financial reporting model has become too complex and predominant in order to meet the needs of preparers and users in today’s capital markets.

For over a decade, we have invested significant resources in understanding: the information needs of preparers and users; the economic benefits of transparency; and current and best reporting practices worldwide in order to provide practical insights into the critical building blocks of corporate reporting. Our focus has been on aligning the interests of those who report on performance with those who use the information to make critical investment decisions.

The codification of this research, the corporate reporting framework, provides organisations with the basis to develop a comprehensive picture of their performance - including its market opportunities, strategies, risks, resources and other important non-financial information - precisely the shape of information needed by investors.

How we can support you
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Potential issues

  • You need to respond to the requirements of the Business Review to report principal risks and uncertainties and key performance indicators externally
  • You want to know how your company's corporate reporting compares to your competitors' or current good practice
  • You want to develop your narrative reporting content of your annual report in line with current best practice guidance
  • You want to develop transparent corporate reporting

 How we can support you

  • Help management understand regulatory narrative reporting requirements and how best to respond
  • Provide management with an understanding of current and best practices in narrative reporting
  • Challenge management to develop an integrated reporting strategy that meets the needs of both the key decision makers within the firm and principal stakeholders

 PwC's corporate reporting team can offer the following:

  • Assessment of your external communications against regulatory requirements and current good practice
  • Benchmarking of external communications against global peers
  • Advice on how to articulate a coherent picture of business objectives, management actions and performance
  • Support in developing the short and long-term communications strategy that meets the needs of the user

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