Joining the dots - A survey of the quality of narrative reporting among all the FTSE 350 companies, which identifies where action is needed in the next reporting cycle for companies to gain a competitive edge and help restore trust in this tough economic environment.
Despite the improvements in the scope of information reported our review highlights some on-going challenges. Overall, we found:
* 92% of companies set out their principal risks and uncertainties
* Only 18% used strategy to help readers navigate reported information
* 84% explicitly identify their KPIs
* Only 31% clearly align KPIs with their strategic priorities
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