https://padlet.com/sbsgc/8nuptkadktswwph5 Is CR, in its current state, useful? en-us 2020-11-24 09:08:06 UTC 2021-11-15 06:07:15 UTC hello@padlet.com b70138011_1 https://padlet.com/sbsgc/8nuptkadktswwph5/wish/963569521 - Most of the discussion points centred around the order of the information and not a lack of content/substance. The most important aspect of CR is that all the information a stakeholder wants is available to them and the current form ensures that and therefore it is useful. 

- Most discussion points also agree that any quick changes would damage the current standard of CR - suggesting that currently CR is useful and anything done to immediately change it would make CR 'less' useful.]]> 2020-11-26 14:09:03 UTC https://padlet.com/sbsgc/8nuptkadktswwph5/wish/963569521 https://padlet.com/sbsgc/8nuptkadktswwph5/wish/963571638 - reference to websites - easy access 
- It is a story of the accounting information so there is no surprises in the hidden in financial statements 
- It is clear on how the money has been made from their business model and performance
-Allows the reader to find out what risks and uncertainties the board has 
- Highlighted and adjusted figures are explained in the notes- more of an insight for the reader
-  ]]> 2020-11-26 14:09:57 UTC https://padlet.com/sbsgc/8nuptkadktswwph5/wish/963571638 https://padlet.com/sbsgc/8nuptkadktswwph5/wish/963591266 -Although the article states that this new change in reporting will make it clearer and more concise. It also states that the public interest report will be broader and more rigorous, leading it to be longer. Additionally with it being more rigorous it will include more technical language resulting in loss of usefulness for a normal shareholder. 

Companies such as M&S corporate reporting is good as it links to other part in the document and is integrated. Where as with this change there would be multiple reports which would contain duplicate data and therefore making it longer for the reader and less useful.]]> 2020-11-26 14:17:56 UTC https://padlet.com/sbsgc/8nuptkadktswwph5/wish/963591266 b70138011_1 https://padlet.com/sbsgc/8nuptkadktswwph5/wish/963618648 - Although the length of the current annual reports is increasing - it is actually providing a more detailed narrative of the year (the more information, the more insight a stakeholder gets into the company). There are also more disclosures being talked about in the reports meaning more transparency.

- 5 years ago there was no mention of diversity in CR now over a third of companies discuss in detail the importance of diversity in relation to their overall strategy - diversity being such a hot topic, CR is helping more and more companies to plainly explain the value they place in diversity to their stakeholders.

- In the last year over 60% of companies mentioned the TCFD disclosure, over half! (only 20% did in 2019). This is particularly useful for stakeholders who have environmental interests and want to understand how the company are addressing them. ]]> 2020-11-26 14:28:47 UTC https://padlet.com/sbsgc/8nuptkadktswwph5/wish/963618648