Annual reporting in 2015: evolving communication in a changing world is the third edition of EY’s annual review of FTSE 350 annual reports and accounts (ARAs).

This follows up on EY reviews from previous years, Reflections on the past, direction for the future and Out with the old, in with the new, which set out the hallmarks of leading practice reporting in each of the core sections of an annual report.

This year, EY have focused on five key themes which have all been the subject of much discussion in the corporate governance and reporting world over the last year to see how annual reports are evolving to meet investors’ changing needs and interests:

  1. Clear and concise
  2. Business models, risk and viability
  3. Culture and people
  4. Broader societal impacts
  5. Looking ahead

 

EY found that although narrative reporting seems to have reached a plateau in many areas, there is evidence of some evolution of reporting to address these new areas of interest to investors and stakeholders.