Publication Sooner, Sharper, Simpler: a guide to the inclusive annual report

by Luke Robinson _______4th May 1998

Executive Summary

This report was originally published in 1998, when it was intended to challenge companies to re-examine and improve their approach to communication. The report focuses on a number of key principles, and played a vital role in developing the DTI’s guidelines for its mandatory Operating and Financial Review (OFR). Although that mandatory OFR has now been replaced, much of what is detailed in this report still holds true today, and continues to be a foundation for work by Tomorrow’s Company in the field of reporting.

The report has been reissued to remind readers of the principles we believe should be followed by companies, regulators, investors and stakeholders in the UK, and internationally, if we are to improve corporate reporting and accountability to the benefit of long-term wealth creation.