Special Feature

Reporting areas

Organisational overview and external environment

Governance Business model

What’s clear 2013 (and 2008*)

86% discuss future market trends 60% - 2008

65% discuss leadership effectiveness 60% identify the material capital inputs to the business model Risks and opportunities

93% identify their key risks 78% outlined risks – 2008 18% identified which were key - 2008

Strategy and resource allocation

94% report strategic priorities 98% - 2008 68% 40% - 2008

Performance Outlook 24 www.finance-monthly.com

Evidence of IR Challenges 31% link market discussions to strategic choices 54% have some alignment of KPI outcomes

to remuneration outcomes – 15% explicitly

22% some alignment – 2008

25% explain the value-adding activities 21% identify the material capital inputs to

used to execute strategy the business model

29% have clear correlation of risks with 22% discuss how risks are changing over

issues discussed elsewhere in the report

time 3% 2008

include some non-financial capital priorities in core strategy

33% base reporting on strategic themes 33% - 2008

74% explicitly identify their KPIs 48% - 2008 86% report the impacts of activities on

non-financial capitals 43% explain financial funding plans 20% comprehensively consider the future availability of material capitals

31% align KPIs and strategic priorities 25% - 2008