Argues that most companies’ annual reports don’t take the opportunity to actually communicate with stakeholders, choosing instead to present basic information as required by law. Suggests that companies can produce leaner annual reports that are nonetheless more timely, more encouraging of dialogue, more appropriate for each user, more inclusive and less burdensome, as well as creating a common language for business success. Considers a number of cases and details a framework for a “sooner, sharper, simpler” annual report.
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Peter Desmond (2000) studied this question.
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