Développements récents et à venir en matière de Corporate reporting

Abstract

In recent years, the amount of information disclosed by companies has increased continuously. Annual reports have evolved over the years to reflect changes in the economy and to respond to the information needs of a growing audience. This phenomenon has been reinforced since the financial crisis of 2008. Since that crisis, the demand for information has increased. Stakeholders do not only want financial information. They also seek non-financial information. The aim of this paper is to analyse recent and future developments in Corporate Reporting. In order to carry out this thesis, a literature review will be carried out to understand existing practices and the latest trends in Corporate Reporting. The second part of this thesis provides an analysis of the results of interviews conducted with various stakeholders who use, write and analyse corporate reports. These interviews will allow to compare and contrast the literature review with market practices.