Improving Annual Report Disclosure Standards – What’s Next?
The Annual Report is an important shareholders communication document and a vital information kit to attract potential investors to make the correct investment decision. Over the years, additional disclosures are necessary to improve on its communicative value to all users of Annual Reports, like Management Discussion and Analysis and more recent the Sustainability Report. Enhanced disclosure information like diversity in workforce from gender classification, management grading, qualification band, race mix and age group is also now mandatory requirement.
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