Reporting is the nucleus of financial communication and as old as stock corporations themselves. Today, reporting requires considerable business resources – but also offers the opportunity to differentiate and position the company in the financial community.
As a result, companies regularly question common practices, analyze the needs of their target groups and explore new paths. Social, legal and technological developments leave their marks on reporting practices.
Reporting always involves an attempt to convey relevant knowledge to stakeholders. Therefore, a clear, activating and convincing communication approach is necessary. In addition to financial indicators, information on strategy, governance and sustainability is increasingly becoming subject of reporting. Keywords such as Integrated Reporting illustrate the challenges of consistent communication.
Research on “Reporting” focuses on the challenges, trends and drivers of reporting.