Enhancing Management Commentary – Review of practice is a practical guide to assist companies to develop Management Commentary that reflects best practice and gives true insight to capital markets.
Opportunities for companies to enhance their Management Commentary include:
- ensuring that disclosures are comprehensive and easy to understand
- including a discussion about strategy, opportunities, risks and uncertainties
- clearly articulating KPIs and their link to the strategy
- appropriate use of the Corporations Act exemption on providing information that results in unreasonable prejudice to the company.