Connected reporting

A company’s annual report contains three key areas that provide insights into the business model and strategy: the financial statements; the sustainability disclosures; and management commentary (e.g. MD&A).​

Companies may face direct challenge from investors, regulators and other report users if those insights are not connected. Climate-related matters and other uncertainties are under particular scrutiny.​

To achieve connectivity, it is important that companies are both compliant with relevant standards and are connecting the dots between financial and non-financial information.​