Developed by KPMG’s Global Better Business Reporting team, this paper gives three suggestions to help banks’ financial reports provide investors with a broader picture of shareholder value creation.
1. The link between earnings and financial risk choices taken by the business needs to be made clearly.
2. Greater focus on operational performance could help investors understand how business prospects have been enhanced.
3. ‘Business as usual’ cannot be taken for granted – A longer term perspective in reports is needed to help explain how the future of the business has been developed and protected.