Warning

The content on this page has been converted from PDF to HTML format using an artificial intelligence (AI) tool as part of our ongoing efforts to improve accessibility and usability of our publications. Note:

  • No human verification has been conducted of the converted content.
  • While we strive for accuracy errors or omissions may exist.
  • This content is provided for informational purposes only and should not be relied upon as a definitive or authoritative source.
  • For the official and verified version of the publication, refer to the original PDF document.

If you identify any inaccuracies or have concerns about the content, please contact us at [email protected].

COVID-19 Survey Infographic Jul 2020

COVID-19 - Resources, Actions, The Future - Survey Infographic

Financial Reporting LAB

For the full Lab report with examples see the FRC website.

The evolving investor need: What do investors want from corporate reporting?

What is your investment time horizon?

  1. Next month
  2. 12 months
  3. 3 months
  4. 6 months

Therefore, focus remains on the shorter term.

What format should companies report in?

  1. Website
  2. PDF
  3. Video

Therefore, keeping the website up-to-date is key.

How often do you want to hear from companies?

  1. Quarterly
  2. Monthly
  3. Half-yearly

Therefore, reporting more often than normal is welcomed.

Which areas of reporting should companies focus on over the next 3, 6 and 9-18 months as a result of COVID-19?

3 months

Breakdown of reporting focus for 3 months: * Liquidity: 44% * Employees: 15% * Operations: 10% * Revenue: 8% * Strategy: 7% * Risk/Scenarios: 5% * Recovery: 4% * Supply chain: 3% * Other: 3%

6 months

Breakdown of reporting focus for 6 months: * Liquidity: 34% * Recovery: 18% * Operations: 17% * Strategy: 13% * Employees: 10% * Supply chain: 4% * Other: 3% * Risk/Scenarioes: 1%

9-18 months

Breakdown of reporting focus for 9-18 months: * Operations: 22% * Strategy: 22% * Liquidity: 21% * Recovery: 18% * Employees: 11% * Supply chain: 3% * Risk/Scenarioes: 1% * Other: 1%

Therefore, focus on cash and liquidity first and then on strategy and operations.

Results presented are from a series of surveys run by the Lab in April and May 2020 and represent the views of 89 investors.

File

Name COVID-19 Survey Infographic Jul 2020
Publication date 27 September 2023
Format PDF, 592.7 KB