https://padlet.com/sbsgc/2wodiobg8i0h8wnz Is CR, in its current state, useful? en-us 2020-11-24 09:02:24 UTC 2023-04-09 00:49:30 UTC hello@padlet.com https://padlet.com/sbsgc/2wodiobg8i0h8wnz/wish/959887452 -Only 16% of companies reported potential Brexit as a principle risk- not useful as surely this would effect more companies than this- are they not assessing their risks properly. RELEVANCE
-APMs: cos use these a lot to show their performance. Report shows that not equal prominence given to corresponding GAAP measure and didn't show comparatives. Not useful for shareholders if not reported properly. Moreover, APMs can be seen as less useful as they show a more favourable view of the company
-example: M&S group profit before adjusting items includes strategic programmes costs- but will this carry on for many years?]]> 2020-11-25 13:59:06 UTC https://padlet.com/sbsgc/2wodiobg8i0h8wnz/wish/959887452 https://padlet.com/sbsgc/2wodiobg8i0h8wnz/wish/959905361 - 23% engaged focused only with investors, this supports that maybe there should maybe be more than one version (simpler version, more complex), or several reports to replace it. (FRC - the future of corporate reporting).
- increase in pages due to additional increases disclosers, making it more complex for users.
- only 6% companies reported in an integrated way. ]]> 2020-11-25 14:04:44 UTC https://padlet.com/sbsgc/2wodiobg8i0h8wnz/wish/959905361 https://padlet.com/sbsgc/2wodiobg8i0h8wnz/wish/959989070 -AR are too long and strategic report only makes it longer- even harder for people to navigate and overload of in]]> 2020-11-25 14:28:54 UTC https://padlet.com/sbsgc/2wodiobg8i0h8wnz/wish/959989070