Disclosure Management

Corporate Disclosure - a slightly different reporting approach

Who doesn't know that? The annual report is ready and then the auditor comes with a final adjustment. Where on earth does this change affect the annual report? There are investigations that have looked for mistakes in annual reports and found them in almost every one.

Many participants who access various sources and work together on one document. Who is allowed to access what? Who made what change? Who merges the versions? Were the most current values taken from the sources?

These questions are familiar to everyone who regularly creates reports for internal and external recipients.

Those who are well organized have already created correctly formatted reports in the sources, which only have to be transferred 1:1 into the report. Unfortunately, comments that refer to the content of the graph or table elude this standardization.

The creation becomes even more time-consuming when almost identical reports are sent to different recipients - sometimes one chapter more, sometimes one chapter less. Quarterly board reports, bank reporting, external quarterly financial statements, risk reports for supervisory authorities are examples of this.

Integrated reporting, requirements for sustainability reports and information for investors show the broader spectrum.

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Stephan Grunwald
Markus Noçon
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