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Aug 31, 2004

Annual reports: the next generation

Many 2003 reports were no-frills affairs; but experts, especially in the US, are expecting the next round to be a little more flamboyant. Other changes will reflect new regulatory requirements.

Don’t call it a groundswell, but something is finally happening to the annual report. After years spent reacting to the crisis of confidence in equity markets by radically toning down their yearbooks, some companies are changing their tune. Annual report specialists in North America and Europe see inklings of a more upbeat reporting season next year, spurred by changing market conditions and new disclosure rules.The annual report has been reflecting companies’ desire to rebuild

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