Reporting

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.

Principles of reporting - BCBS

"The Basel Committee with the BCBS 239 standards defined the most important principles of reporting that any bank or company should follow.

In summary, it highlighted the importance of a thorough end to end process that included governance and infrastructure.

It presented the risk aggregating capabilities key values (accuracy and integrity, completeness, timeliness and adaptability) and outlined the principles of reporting practices (accuracy, comprehensiveness, clarity and usefulness, frequency and distribution)."

Dimitris Papathanasiou CFA, Treasury and Risk executive.

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.

Advance the profession by sharing your story

"While there are many ‘traditional’ ways to consider reporting within the treasury function, it’s also important to think outside the box.

Increasingly, this means looking beyond pure financial reporting to include non-financial areas such as ESG and DEI.

Since reporting is about the provision (and consumption) of reliable business information, the concept also includes the sharing of treasury best practice and innovation.

This might be via treasury associations, conferences, webinars, podcasts, magazine articles, and more.

In fact, reporting on successes (and failures) is vital to the ongoing education of the treasury community.

As such, if you ever have the opportunity to share your story with other treasury professionals, consider it not only as an act of reporting with accuracy and balance around your project or career, but also of advancing the profession."

Eleanor Hill, Founder, The Treasury Storyteller.

See also

• Annual report
• Audit report
• Auditors’ report
• Basel Committee on Banking Supervision (BCBS)
• Best practice
• Bloomberg
• Boilerplate
• Breach
• Carbon reporting
• CbC reporting
• Central bank reporting
• Coaching
• Code
• Competence
• Compliance
• Conceptual framework
• Conduct
• Contract
• Corporate social responsibility (CSR)
• Corporate Sustainability Reporting Directive
• DEI
• Directive
• Directors report
• Disclosure
• Dual reporting
• Employee
• Enforcement
• Environmental, social and governance (ESG)
• Ethics
• European Financial Reporting Advisory Group (EFRAG)
• European Sustainability Reporting Standards
• Extensible business reporting language
• Financial reporting
• Financial Reporting Standard
• Financial Stability Report
• Framework
• Gap report
• General purpose financial reports
• Global GHG Accounting and Reporting Standard for the Financial Industry
• Global Reporting Initiative
• Global Sustainable Development Report
• Good practice
• Governance
• Guidance
• Human resources
• IDC
• Impact reporting
• Infrastructure
• Integrated reporting
• Integrated Reporting Framework
• Interest rate gap report
• Interim financial report
• International Financial Reporting Standards (IFRS)
• International Integrated Reporting Council
• Jurisdiction
• Law
• Legislation
• Line manager
• Malfeasance
• Minimum standards of the Lamfalussy Report
• Mismatch report
• Monetary Policy Report
• Multibank reporting
• Non-Financial Reporting Directive
• Payment practices reporting
• Principle
• Qualified audit report
• Red tape
• Regime
• Regulation
• Report
• Report card
• Report and accounts
• Reported earnings
• Reporting entity
• Reporting line
• Reputational risk
• Reuters
• Risk
• Risk management
• Risk management reporting
• Risk reporting
• Rules
• Scope 3 reporting
• Segregation of duties
• SOC 1 report
• SOC 2 report
• Stakeholder
• Standards
• Strategic Report
• Streamlined Energy and Carbon Reporting (SECR)
• Supervision
• Sustainability reporting
• Tax
• The Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022
• 360 degree feedback
• Treasury
• Unqualified audit report
• Value Reporting Foundation
• Whistle-blowing

Other resource

• Basel Committee on Banking Supervision - Principles for effective risk data aggregation and risk reporting - January 2013