PwC: A foot in the past and an eye on the future - the importance of forward-looking information in company reporting
This report is intended to be a practical and hands-on guide to what we consider good practice. It highlights some of the recent findings from PwC 2016 survey, Redefining business success in a changing world: Global survey of investor and CEO views, draws upon a review of 52 FTSE 350 annual reports, and offers recommendations for good practice – what PwC calls the eight principles of forward-looking information, and includes some good examples from UK annual reports.