I’ve recently spent a lot of time reviewing annual reports, mostly from small and medium-sized companies. For a whole host of reasons this has been a disheartening exercise.

One thing that really stands out, though, is companies’ inability to describe their strategy and draw out the links with their key performance indicators, business model, risk and remuneration. Given the low quality of the reports I’ve read, it’s not surprising that the government has put this strategic framework at the heart of its proposals for reforming narrative reporting.

I was going to develop this into a long and detailed post that explained how to do this properly, but I had a much better idea and I’m now writing it up as a white paper for a client. I’ll post it on this site when it’s published, which should be in the next few weeks.

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