ABSTRACT
Many companies seem to have fallen short in their engagement and communication with one of their most important stakeholders – their long-term investors. An assessment of FTSE100 corporate trends in terms of how companies present themselves by their annual report found that 84 percent of long-term investors use the annual report for insight into a company’s strategy and 53 percent of them use it to monitor management credibility and to assess whether they delivered on their promises. But companies seem to be failing to meet the needs of these long-term investors, as Black Sun reports (2017, p. 1), company annual reports:
technically score very well, but we are left without a clear sense of how companies differentiate themselves, what their investment case is and how they create long-term sustainable value – the key component of a strong value creation story.
