How are you presenting MD&A?
- Use charts, graphs and tables to summarize changes in key reported measures
- Employ infographics to simplify financial and non-financial information
- Use layering to share the more important information first, including an executive summary
- Incorporate bullet points to replace lengthy text and emphasize key information
- Eliminate redundancies by using cross-references
- Replace boilerplate language and accounting terminology with plain English
- Reorganize the MD&A to flow topically, rather than chronologically
Does your Business section read well?
- Revise this section to better align with the discussion of business strategies and portfolio composition
How are you laying out the risk factors?
- Organize risk factors by key themes or topics to make them easily digestible
- Eliminate irrelevant and generic risk factors to better focus on significant matters
- Use infographics or charts to outline risk significance and how risks are managed
What are you including in the notes to financial statements?
- Reorganize the sequence of notes in order of importance
- Combine related footnotes to more clearly share pertinent information in one place
- Reduce redundancies between the MD&A and the notes by cross-referencing them to direct readers to relevant information
- Eliminate immaterial disclosure, while maintaining meaningful and required ones
- Use charts, graphs and tables to summarize information for a clearer presentation
Are you thinking about your financial reporting digital presence?
- Enhance your investor relations page on company websites
- Share interactive annual reports online
- Develop content around financial data that can be shared through social channels
- Embed videos and links to help present, relate and connect information