Reporting Perspectives

The “Reporting Perspectives” study is the longest continuously conducted analysis of online reporting in Germany and Switzerland. Since 2016, it has annually examined developments and trends in online reporting by the largest listed companies in both countries. Their goal is to analyze changes in reporting and develop recommendations for contemporary reporting.

The focus of the analysis is on: Formats, user experience, content, communication and sustainability.

The study was completely revised in 2023 and its content was geared to current challenges in digital reporting. The sample for Germany has changed, with 20 DAX, 15 MDAX and 15 SDAX companies included for the first time. The Swiss sample remained unchanged.

This year, for the first time, data from the analysis will be condensed into a model that will provide at-a-glance information on the content, design and communication of reporting, and will enable a “strategic” location of one’s own report in a comparative context.

The “Reporting Perspectives” were initiated by mms solutions and NeidhartSchön in Zurich and developed in cooperation with the Center for Research in Financial Communication at the University of Leipzig. Other long-term partners of the study are berichtsmanufaktur and hw.design.

The full study can be downloaded at reporting-perspectives.org.