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's discussion and analysis (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.
![chart](/content/dam/kpmgsites/xx/images/ifrg/2024/isg-circle-connectivity-diagram.gif)
Insight and action
Connectivity is especially important when reporting on issues that create volatility for the company’s prospects such as climate change and uncertain times. The following resources can help you…
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