Reporting

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1. Financial reporting.

Collating and publishing financial information.

For example, through a company's annual report and accounts.


Limitations of general purpose financial reports
"... general purpose financial reports do not and cannot provide all of the information that existing and potential investors, lenders and other creditors need.
Those users need to consider pertinent information from other sources, for example, general economic conditions and expectations, political events and political climate, and industry and company outlooks."
IFRS - Conceptual Framework.


2. Law - regulation - conduct.

Disclosure to relevant authorities about alleged or suspected breaches of law, regulation, rules of conduct, or similar guidance.


3. Risk - risk management.

The communication of risk and risk management outcomes for the purposes of comparing the results with the policy and the early identification of potential problems.


4. Information services - journalism - financial journalism.

In information services and journalism, reporting includes investigating, witnessing and verifying facts, as well as their selection, interpretation and presentation.

Providers of financial information include Bloomberg, IDC and Reuters.


5.

More broadly, collating and publishing any significant information.

For example, information relating to corporate social responsibility, including carbon reporting.


6.

More broadly still, any structured or unstructured communication about facts or alleged facts.


See also