see also...
Black Sun releases 'Complete 100: Moving forward?' (preliminary findings)
Preliminary findings (taken from a sample representing 80% of the FTSE 100's 2007 corporate reports) confirm that the new and improved disclosure, reporting and communications regime continues to gain momentum.
The number of companies disclosing KPIs has more than tripled in four years, with 77% of companies specifically identifying KPIs in 2007. Other key findings from the research include:
- 68% of CEO or Chairman's statements set up the strategic themes for the remaining narrative.
- 43% of companies are specifically linking KPIs to business strategy.
- 68% of companies explain how they are mitigating against risk, compared with 57% in 2006.
- 52% of companies are providing html versions of their annual report, compared with only 28% in 2006.
Greater disparities between best and worst practice are emerging; top end reports are becoming increasingly transparent, while the bottom end reports are becoming increasingly paler by comparison


