Better Business Reporting 

The global environment has changed and corporate reporting needs to keep up with the needs of its users. There is increasing challenge over whether corporate reporting is serving the needs of shareholders and, in particular, whether it is appropriate that so much important information is communicated outside of the annual report.

Better business reporting

Annual reports do however remain the primary or only source of information for many investors.

With annual reports coming under increased criticism for their complexity, length and backward looking focus, this criticism suggests that change is needed.


A framework for Better Business Reporting


Integrated Reporting aims to provide a remedy to those criticisms.


Using a principles-based framework to determine content, an Integrated Report presents information on the business model and strategic objectives, holistic performance and governance in a concise and transparent manner.

Three features of Integrated Reporting will represent a significant change to current practice:


  • Holistic performance requires reporting to move beyond traditional financial metrics, recognising other measures of performance.
  • Its longer term and forward looking nature will provide a better understanding of how current and future events affect value.
  • Its integration of information with the business model will provide greater transparency, by linking performance to strategic objectives.

How KPMG can help

How KPMG can help

Our expert team is at the forefront of the global developments within financial reporting, and can help you enhance the value of the financial reporting


  • Learn more about how KPMG can assist you


Practical steps

Practical steps

The benefits of improved business reporting through Integrated Reporting include more efficient capital allocation, streamlined business reporting processes, reduced reporting costs and enhanced organizational clarity in terms of business strategy and the business model. 


  • Learn how to acheive better business reporting


Insights and publications

Insights and publications

Better Business Reporting follows the journey to improved communication with the capital markets and the development of better business reporting frameworks and practices.


  • Dive into our publications


Contact us

Hans Peter Lindegård Buhrkal


Hans Peter Lindegård Buhrkal

Head of Financial Reporting Advisory Services

Phone +45 73 23 39 21




David Vestengen Hopkins


David Vestengen Hopkins

Senior Manager

Phone +45 73 23 66 37


Download more information

Download more information
Download our fact sheet, "Users Demand improvement in the quality of annual reports" and learn more about how we can help you acheive better business reporting