The G100 group, which represents the chief financial officers of Australia’s largest organisations, in conjunction with Ernst & Young have released a report entitled Reporting to shareholders – a good practice guide. The guide is based on the outcomes of a working party charged with reviewing the content of the increasing level of information being released to shareholders outside the traditional statutory reporting framework. 
 
The guide discusses the objectives for this type of reporting and provides guidelines to ensure that these reports meet shareholders’ needs for simpler, clearer and more readily understood information about their investments. 
 
Reporting to shareholders – a good practice guide highlights business issues in a manner that is clear and consistent. While focused on annual reports the guide can be easily applied to interim and other half yearly reports. Key topics discussed include:

• Company structure and history
• Strategies and key risks faced
• Performance highlights and the KPIs applied to judge such performance
• Statements by chair people and chief executives.

• G100: Reporting to shareholders – a good practice guide