From ACT Wiki
Jump to navigationJump to search

1. Corporate performance.

An organisation in a similar sector, of similar size, that is appropriate for making comparisons with, especially for the assessment of performance.

Sometimes known as a peer company.

2. Performance - measurement.

More broadly, anything that is appropriate for making a meaningful comparison with.

For example, a market rate of investment return, for market assets of similar risk to the one under review.

See also