Understanding annual reports
Content Summary
Redefining the Bottom Line - IFRS 18
These annual reports include:
- the directors’ report
- the financial report
- the auditor’s report on the financial report.
Additional non-compulsory reporting is reflected in reports from the chairman and the chief executive of the company.
The inclusion of corporate social responsibility and sustainability reports are further examples of non-compulsory reporting.
Companies are choosing to provide shareholders with non-compulsory reporting to enhance market knowledge and to understand their strategies and performance in operating the business.
Guides to understanding annual reports
The annual report is only useful to those who can understand the messaging. Use our guide to help clients look for the right information and understand each part of the report.
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What readers want to know from annual reports
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