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The death of the annual report.(Key Issues: COMPANY SECRETARY)

Keeping Good Companies

| October 01, 2007 | Guthrie, James | COPYRIGHT 2007 Chartered Secretaries Australia Ltd. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan.  All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)Copyright

The annual report may not yet be extinct but it is certainly an endangered species.

My research in recent years has focused on management, measurement and reporting of intellectual capital and social and environmental reporting. I have undertaken several studies in the course of this research, using case studies of individual organisations to examine their reporting practices. Also, I have analysed the annual reports of a sample of companies to examine the disclosure of intellectual capital and social and environmental issues in their annual reports. In the course of this research, a recurring theme has emerged. It is clear that corporate reporting has changed in ...

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